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

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

Section 62:03:03:03 - Catch up

Effective for each of the three calendar years immediately preceding a participant's normal retirement date, a participant may defer twice the dollar amount specified in § 62:03:03:02.

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

14 SDR 57, effective 10/18/1987; 24 SDR 160, effective 5/24/1998; 28 SDR 111, effective 2/14/2002.

General Authority: SDCL 3-13-54.

Law Implemented: SDCL 3-13-54.