Qualified benefit preservation arrangement--Funding.

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

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3-12C-1807 . Qualified benefit preservation arrangement--Funding.

The qualified benefit preservation arrangement is, and shall remain, unfunded within the meaning of federal tax laws, and the rights, if any, of any participant to any benefit under the qualified benefit preservation arrangement are limited to those specified in this part.

Source: SL 2020, ch 14, § 7.


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