For purposes of §§ 3-12C-1801 to 3-12C-1817, inclusive, the qualified benefit preservation arrangement is an arrangement under section 415(m) of the Internal Revenue Code and established in § 3-12C-1803.
S.D. Codified Laws § 3-12C-1802
Definition of qualified benefit preservation arrangement
Known as the South Dakota Retirement Act
The act spans §§ 3-12C-1001 to 3-12C-907 (298 sections).
Source: SL 2020, ch 14, § 2; SL 2025, ch 27, § 73.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.