Any political subdivision that participates in the system, as provided for in chapter 3-12C, or participates in a previously established retirement plan, as provided for in § 3-12C-304, is a participating employer in the plan.
S.D. Codified Laws § 3-13-57.3
Roth contribution program--Political subdivision participation
Source: SL 2025, ch 27, § 89.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.