S.D. Codified Laws § 3-12C-1508

Current through the 2024 Legislative Session

Section 3-12C-1508 - Minimum distribution rules-Annual benefit limitations

Supplemental pension benefit payments shall follow the minimum distribution rules of § 401(a)(9) of the Internal Revenue Code and as set forth in §§ 3-12C-1901 to 3-12C-1905, inclusive, and the annual benefit limitations of § 415(b)(1)(A) of the Internal Revenue Code and as set forth in §§ 3-12C-1801 to 3-12C-1817, inclusive.

SDCL 3-12C-1508

SL 2008, ch 24, §9; SL 2013, ch 20, §15; SDCL § 3-12-196; SL 2019, ch 22, §1; SL 2021, ch 28, §1.

Amended by S.L. 2021, ch. 28,s. 1, eff. 7/1/2021.