S.D. Admin. R. 20:16:18:38

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:16:18:38 - Minimum distribution requirements

Benefit payments shall follow the minimum distribution rules of § 401(a)(9) of the Internal Revenue Code and as set forth in §§ 3-12C-1901 to 3-12C-1905, inclusive.

S.D. Admin. R. 20:16:18:38

28 SDR 109, effective 2/11/2002; 36 SDR 207, effective 7/1/2010; 40 SDR 197, effective 5/27/2014; 45 SDR 142, effective 7/1/2019; 47 SDR 138, effective 7/1/2021

General Authority: SDCL 3-12C-1647.

Law Implemented: SDCL 3-12C-1643, 3-12C-1644.