S.D. Admin. R. 62:03:01:02

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

Section 62:03:01:02 - Designated Roth contributions treated as deferrals

Unless specifically stated otherwise, designated Roth contributions shall be treated as deferred compensation for all purposes under the plan.

S.D. Admin. R. 62:03:01:02

39 SDR 227, effective 7/1/2013.

General Authority: SDCL 3-13-57.

Law Implemented: SDCL 3-13-57.