A participant may direct from which contributions a withdrawal, including a withdrawal on account of an unforeseeable emergency, shall be made. The participant may direct that the withdrawal be taken from either pre-tax contributions or designated Roth contributions, or from both pre-tax contributions and designated Roth contributions.
S.D. Admin. R. 62:03:05:05.01
General Authority: SDCL 3-13-57.
Law Implemented: SDCL 3-13-57.