S.D. Codified Laws § 13-63-13
Current through the 2024 Legislative Session
On the direction of an account owner, all or a portion of an account may be transferred to another account of which the designated beneficiary is a member of the family of the designated beneficiary of the transferee account, if the transferee account was created by this chapter or under a qualified state tuition program maintained by another state in accordance with section 529 of the Internal Revenue Code, or to an Achieving a Better Life Experience account in accordance with section 529A of the Internal Revenue Code.
SDCL 13-63-13