Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.

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  5. Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.

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3-12C-1507. Contract purchases and benefit payments deemed qualified plan distributed annuity contracts.

Supplemental pension contract purchases and supplemental pension benefit payments administered pursuant to the provisions of §§3-12C-1501 to 3-12C-1510, inclusive, are considered to be qualified plan distributed annuity contracts under Internal Revenue Service Treasury Regulation 1.402(c)-2.

Source: SL 2008, ch 24, §8; SL 2016, ch 31, §33; SDCL §3-12-195; SL 2019, ch 22, §1.


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