The plan and the plan's assets, until made available to a participant or a beneficiary, must be maintained in trust for the sole benefit of the participants of the plan.
S.D. Codified Laws § 3-13-91
Plan assets--Trust
Source: SL 2025, ch 27, § 118.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.