Except as otherwise provided, a designated Roth contribution is treated as deferred compensation for all purposes under the plan.
S.D. Codified Laws § 3-13-57.1
Roth contribution program--Contributions are deferrals
Source: SL 2025, ch 27, § 87.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.