Qualified benefit preservation arrangement--Definition.

  1. Law
  2. South Dakota Codified Laws
  3. Public Officers and Employees
  4. South Dakota Retirement System
  5. Qualified benefit preservation arrangement--Definition.

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3-12C-1802 . Qualified benefit preservation arrangement--Definition.

For the purposes of this part, the qualified benefit preservation arrangement is an arrangement under section 415(m) of the Internal Revenue Code and established in §3-12C-1803.

Source: SL 2020, ch 14, § 2.


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