South Dakota
Title 3 · Chapter 3-13
140 entries
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3-13-1. 3-13-1 to 3-13-38. Repealed by SL 1974, ch 35, § 80.
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3-13-39. Repealed by SL 1987, ch 38, §§ 8 to 17.
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3-13-49. State deferred compensation plan--Agreements in writing--Administrative charge--Amounts deferred remitted to state deferred compensation fund.
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3-13-49.1. Political subdivisions.
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3-13-50. Administration of plan--Hiring and remuneration of additional employees.
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3-13-51. Repealed by SL 2000, ch 27, § 1.
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3-13-51.1. Investment of funds--Investment officer as fiduciary.
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3-13-51.2. Executive director and investment officer to execute necessary agreements.
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3-13-51.3. Default designation of new investment selection upon termination of participant's contract.
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3-13-52. Limitation of liability to participants.
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3-13-53. Deferred compensation fund.
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3-13-54. Promulgation of rules--Limitation on availability of accumulated deferred compensation to participant--Exception.
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3-13-55. Definition of terms.
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3-13-56. Automatic enrollment feature.
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3-13-56.1. Enrollment--Effective date--Deferral.
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3-13-56.2. Enrollment--Form.
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3-13-56.3. Enrollment--Modification.
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3-13-56.4. Minimum deferral.
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3-13-56.5. Maximum deferral.
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3-13-56.6. Employer contribution--System contribution--Vesting.
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3-13-56.7. Ceasing of deferrals.
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3-13-56.8. Designation of beneficiary--Distribution on death.
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3-13-56.9. Political subdivision--Deferred compensation plan as principal retirement plan limited.
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3-13-57. Roth contribution program--Authorization--Definition--Promulgation of rules.
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3-13-57.1. Roth contribution program--Contributions are deferrals.
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3-13-57.2. Roth contribution program--Allowed contributions--Limits.
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3-13-57.3. Roth contribution program--Political subdivision participation.
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3-13-57.4. Roth contribution program--Employee eligibility.
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3-13-58. Required minimum distributions--General rule.
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3-13-59. Required minimum distributions--Participant's death after distributions begun.
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3-13-60. Required minimum distributions--Participant's death before distributions begun.
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3-13-61. Required minimum distributions--Reasonable and made in good faith.
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3-13-62. Required minimum distributions--Participant's death after December 31, 2021.
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3-13-63. Required minimum distributions--Waiver of 2020.
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3-13-64. Unforeseeable emergency distribution--Participant deferrals cease.
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3-13-65. Catch up--Maximum deferral.
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3-13-66. Catch up--Alternative.
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3-13-67. Catch up--Choice required.
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3-13-68. Participant rights--Trust.
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3-13-69. Participant election--Investments.
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3-13-70. Participant election--Balance transfers--Costs deducted.
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3-13-71. Establishment of accounts.
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3-13-72. Establishment of accounts--Specified contributions--Recordkeeping.
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3-13-73. Allocation of investment return--Accounting date.
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3-13-74. Valuation of investment.
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3-13-75. Participant statements.
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3-13-76. Selection of normal retirement date--Amendment.
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3-13-77. Severance from employment.
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3-13-78. Distribution--Conditions.
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3-13-79. Distribution--Beginning date.
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3-13-80. Distribution--Form--Election--Period.
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3-13-81. Distribution--Withdrawal from particular contributions.
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3-13-82. Immediate distribution--Unforeseeable emergency.
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3-13-83. Immediate distribution--In-service or involuntary distributions--Conditions--Calculation--Handling of certain involuntary distributions.
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3-13-83.1. Immediate distribution--In-service distribution--Age requirement--Effect.
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3-13-84. Distributions deemed reasonable and made in good faith under federal law.
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3-13-85. Conflict of interest.
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3-13-86. Assignment prohibited--Exception.
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3-13-87. Trustee-to-trustee transfer or rollover permitted--Requirements.
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3-13-88. Trustee-to-trustee transfer--Credited service in governmental defined benefit retirement plan.
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3-13-89. Rollover to another plan.
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3-13-90. In-plan Roth conversion--Irrevocable.
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3-13-91. Plan assets--Trust.
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3-13-92. Effective date of change--Late filing.
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3-13-93. Correction of errors--Excess deferrals.
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3-13-94. Correction of errors--Payroll error.
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3-13-95. Automatic enrollment units--Automatic escalation--Decision--Recission of unit’s status--Automatic enrollee’s status.
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3-13-96. Automatic escalation for participating employers--Automatic enrollment units prior to July 1, 2015.
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3-13-97. Start of automatic escalation for automatic enrollment unit--Notice required.
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3-13-98. Automatic enrollment--Participating employer.
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3-13-99. Automatic enrollment--Nonstate participating employer.
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3-13-100. Automatic enrollment--Initial deferrals--Election to not participate--Refund--Effect.
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3-13-101. Automatic enrollment--Automatic escalation--Circumstances for no escalation.
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3-13-102. Automatic enrollment--Contract.
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3-13-103. Automatic enrollment--Qualified default investment alternative--Secondary alternative--Liability.
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3-13-104. Automatic enrollment--Notices required.
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3-13-105. Automatic enrollment--Automatic escalation--Notice--Election to opt out--Automatic enrollee status.
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3-13-106. Automatic enrollment--Advance authorization not required.
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3-13A-1. Special pay retirement program established.
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3-13A-2. Definitions.
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3-13A-3. Special pay fund.
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3-13A-3.1. Month of member’s birth date.
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3-13A-3.2. Direct rollovers.
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3-13A-4. Board controls program as fiduciary--Promulgation of rules.
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3-13A-5. Transfer of special pay to fund upon termination of employment--Contribution limit.
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3-13A-5.1. Compensation during plan year.
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3-13A-6. Time for transfer of compensation to trust.
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3-13A-7. Participant account.
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3-13A-8. Vesting of participant account--Forfeiture.
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3-13A-9. Investment of funds.
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3-13A-10. Lump-sum distribution to participant.
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3-13A-11. Investment alternatives--Transfer of account balances by participants.
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3-13A-12. Transfer of funds from terminated investment selection.
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3-13A-13. Allocation of investment return among participant accounts--Accounting dates.
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3-13A-14. Valuation of investment alternatives.
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3-13A-15. Beneficiaries of participant's account.
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3-13A-16. Payments and benefits under program not assignable or subject to creditors' actions.
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3-13A-17. Powers and duties of executive director.
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3-13A-18. Election by participating units of retirement system to participate in program--Rescission of participation.
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3-13A-19. Trustee-to-trustee transfer of participant's account to government defined-benefit retirement plan.
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3-13A-20. Rollover transfer of participant's account.
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3-13A-21. Rollover transfer of participant's account in another plan.
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3-13A-22. Distribution from participant's account--Forms of distribution--Time for election.
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3-13A-23. Annuity distributions date.
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3-13A-23.1. Required minimum distributions--General rule.
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3-13A-23.2. Required minimum distributions--Participant's death after distributions begun.
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3-13A-23.3. Required minimum distributions--Participant's death before distributions begun.
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3-13A-23.4. Required minimum distributions--Reasonable and made in good faith.
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3-13A-23.5. Required minimum distributions--Participant's death after December 31, 2021.
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3-13A-23.6. Required minimum distributions--Waiver of 2020.
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3-13A-24. State investment officer to act as fiduciary--Certain persons prohibited from acting as third-party administrator or vendor.
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3-13A-25. Limitation of liability to participants.
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3-13B-1. 3-13B-1 to 3-13B-3. Repealed by SL 2014, ch 21, §§ 10 to 12.
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3-13C-1. Definitions.
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3-13C-2. Actuarial equivalent--Distribution expected--Determination of amount.
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3-13C-3. Compensation determined.
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3-13C-4. Credited past service--Determination.
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3-13C-5. Credited service--Determination.
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3-13C-6. Eligible retirement plan--Determination.
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3-13C-7. Eligible rollover distribution.
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3-13C-8. Normal retirement date--Determination.
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3-13C-9. Confidentiality of records--Exceptions.
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3-13C-10. Class D members vested--Contributions not required--Participation ceases.
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3-13C-11. Beneficiaries--Records.
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3-13C-12. Direct rollovers--Election by distributee.
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3-13C-13. Required minimum distributions--General rule.
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3-13C-13.1. Required minimum distributions--Member's death after distributions begun.
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3-13C-13.2. Required minimum distributions--Member's death before distributions begun.
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3-13C-13.3. Required minimum distributions--Incidental benefit rule.
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3-13C-13.4. Required minimum distributions--Reasonable and made in good faith.
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3-13C-14. Vested accrued benefit--Distribution--Small amounts payment.
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3-13C-15. Accrued benefit determined.
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3-13C-16. Amount of benefit at retirement.
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3-13C-17. Benefit limitation.
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3-13C-18. Preretirement death benefits--Payment recipient--Conditions--Determination of amount.
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3-13C-19. Death benefit after retirement determination--Payment amount determined.
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3-13C-20. Vested benefits--Distribution amount determined.
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3-13C-21. Retirement benefits--Optional forms.
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3-13C-22. Death benefits--Optional forms.
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3-13C-23. Election of benefits--Requirements.