Statutes, codes, and regulations
South Dakota Codified Laws
Title 13 - EDUCATION
Chapter 63 - HIGHER EDUCATION SAVINGS PLAN
Section 13-63-14 - Limitations on changing designated beneficiary and rolling over funds

S.D. Codified Laws § 13-63-14

Download
PDF
Current through the 2024 Legislative Session
Section 13-63-14 - Limitations on changing designated beneficiary and rolling over funds

Changes in designated beneficiaries and rollovers are not permitted if the changes or rollovers would violate either of the following:

(1) Section 13-63-21 relating to excess contributions; or
(2) Section 13-63-18 relating to investment choice.

SDCL 13-63-14

SL 2001, ch 97, §14.