When a public employee has a tax-sheltered annuity prior to employment by the state or a political subdivision of the state, such employee shall have the privilege of transferring the periodic payments on such an annuity to the current employer.
S.D. Codified Laws § 3-10-7
Transfer of previously owned annuity to payment by public employer
Source: SL 1963, ch 329.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.