Minimum distribution rules--Annual benefit limitations.

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  5. Minimum distribution rules--Annual benefit limitations.

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3-12C-1508. Minimum distribution rules--Annual benefit limitations.

Supplemental pension benefit payments shall follow the minimum distribution rules of §401(a)(9) of the Internal Revenue Code and as set forth in §§ 3-12C-1901 to 3-12C-1905, inclusive, and the annual benefit limitations of §415(b)(1)(A) of the Internal Revenue Code and as set forth in §§ 3-12C-1801 to 3-12C-1817, inclusive.

Source: SL 2008, ch 24, §9; SL 2013, ch 20, §15; SDCL §3-12-196; SL 2019, ch 22, §1; SL 2021, ch 28, § 1.


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