Chapter
SOUTH DAKOTA SPECIAL PAY RETIREMENT PROGRAM
- S.D. Codified Laws § 3-13A-1— Special pay retirement program established
- S.D. Codified Laws § 3-13A-2— Definitions
- S.D. Codified Laws § 3-13A-3— Special pay fund
- S.D. Codified Laws § 3-13A-3.1— Month of member’s birth date
- S.D. Codified Laws § 3-13A-3.2— Direct rollovers
- S.D. Codified Laws § 3-13A-4— Board controls program as fiduciary--Promulgation of rules
- S.D. Codified Laws § 3-13A-5— Transfer of special pay to fund upon termination of employment--Contribution limit
- S.D. Codified Laws § 3-13A-5.1— Compensation during plan year
- S.D. Codified Laws § 3-13A-6— Time for transfer of compensation to trust
- S.D. Codified Laws § 3-13A-7— Participant account
- S.D. Codified Laws § 3-13A-8— Vesting of participant account--Forfeiture
- S.D. Codified Laws § 3-13A-9— Investment of funds
- S.D. Codified Laws § 3-13A-10— Lump-sum distribution to participant
- S.D. Codified Laws § 3-13A-11— Investment alternatives--Transfer of account balances by participants
- S.D. Codified Laws § 3-13A-12— Transfer of funds from terminated investment selection
- S.D. Codified Laws § 3-13A-13— Allocation of investment return among participant accounts--Accounting dates
- S.D. Codified Laws § 3-13A-14— Valuation of investment alternatives
- S.D. Codified Laws § 3-13A-15— Beneficiaries of participant's account
- S.D. Codified Laws § 3-13A-16— Payments and benefits under program not assignable or subject to creditors' actions
- S.D. Codified Laws § 3-13A-17— Powers and duties of executive director
- S.D. Codified Laws § 3-13A-18— Election by participating units of retirement system to participate in program--Rescission of participation
- S.D. Codified Laws § 3-13A-19— Trustee-to-trustee transfer of participant's account to government defined-benefit retirement plan
- S.D. Codified Laws § 3-13A-20— Rollover transfer of participant's account
- S.D. Codified Laws § 3-13A-21— Rollover transfer of participant's account in another plan
- S.D. Codified Laws § 3-13A-22— Distribution from participant's account--Forms of distribution--Time for election
- S.D. Codified Laws § 3-13A-23— Annuity distributions date
- S.D. Codified Laws § 3-13A-23.1— Required minimum distributions--General rule
- S.D. Codified Laws § 3-13A-23.2— Required minimum distributions--Participant's death after distributions begun
- S.D. Codified Laws § 3-13A-23.3— Required minimum distributions--Participant's death before distributions begun
- S.D. Codified Laws § 3-13A-23.4— Required minimum distributions--Reasonable and made in good faith
- S.D. Codified Laws § 3-13A-23.5— Required minimum distributions--Participant's death after December 31, 2021
- S.D. Codified Laws § 3-13A-23.6— Required minimum distributions--Waiver of 2020
- S.D. Codified Laws § 3-13A-24— State investment officer to act as fiduciary--Certain persons prohibited from acting as third-party administrator or vendor
- S.D. Codified Laws § 3-13A-25— Limitation of liability to participants