S.D. Codified Laws § 3-12C-1807

Current through the 2024 Legislative Session
Section 3-12C-1807 - Qualified benefit preservation arrangement-Funding

The qualified benefit preservation arrangement is, and shall remain, unfunded within the meaning of federal tax laws, and the rights, if any, of any participant to any benefit under the qualified benefit preservation arrangement are limited to those specified in this part.

SDCL 3-12C-1807

SL 2020, ch 14, § 7.
Added by S.L. 2020, ch. 14,s. 7, eff. 7/1/2020.