For the purpose of acquiring credited service in a qualified governmental defined benefit retirement plan as identified under § 401(a) and defined in § 414(d) of the code, a participant may transfer a portion or all of the participant's account in the plan by trustee-to-trustee transfer to the government defined benefit retirement plan.
S.D. Admin. R. 62:03:06:03.01
General Authority: SDCL 3-13-54.
Law Implemented: SDCL 3-13-54.