S.D. Admin. R. 62:03:06:03.02

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

Section 62:03:06:03.02 - Rollover from account

A participant or a participant's surviving spouse may transfer a portion or all of the participant's account by rollover to another plan which is eligible under § 401, 403(b), 408, 408 A, or 457 of the code. A participant's beneficiary who is not the participant's surviving spouse may transfer a portion or all of the participant's account by rollover to a plan which is eligible under § 408 or 408 A of the code.

S.D. Admin. R. 62:03:06:03.02

28 SDR 111, effective 2/14/2002; 33 SDR 212, effective 6/4/2007; 34 SDR 297, effective 6/2/2008; 35 SDR 82, effective 10/22/2008.

General Authority: SDCL 3-13-54.

Law Implemented: SDCL 3-13-54.