No contributions other than a designated Roth contribution and a properly attributable investment return may be credited to a participant's designated Roth account. The plan must maintain separate recordkeeping for each designated Roth account and must record the year that the participant first made a designated Roth contribution.
S.D. Codified Laws § 3-13-72
Establishment of accounts--Specified contributions--Recordkeeping
Source: SL 2025, ch 27, § 99.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.