3-13-55. Definition of terms.
The definitions contained in §3-12C-101 apply to this chapter unless the context clearly otherwise requires. In addition the following terms mean:
(1)"Accumulated deferred compensation," compensation deferred by a participant in the plan, plus any investment return thereon;
(2)"Plan," the South Dakota deferred compensation plan created pursuant to this chapter; and
(3)"Plan year," a calendar year ending on December thirty-first.
Source: SL 1987, ch 38, §7; SL 2012, ch 26, §14.