Any form required under the plan which causes a change on a participant's payroll, is effective as early as the next available pay date, subject to the timing of payroll processing by the participant’s employer. If a form is filed too late for a change to be made effective for the next following pay period, the change is effective in the subsequent pay period.
S.D. Codified Laws § 3-13-92
Effective date of change--Late filing
Source: SL 2025, ch 27, § 119.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.