3-13A-19. Trustee-to-trustee transfer of participant's account to government defined-benefit retirement plan.
For the purpose of acquiring credited service in a qualified governmental defined-benefit retirement plan as identified under §401(a) and defined in §414(d) of the code, a participant may transfer a portion or all of the participant's account in the program by trustee-to-trustee transfer to the government defined-benefit retirement plan.
Source: SL 2004, ch 43, §18; SDCL, §3-12-182; SL 2005, ch 28, §1.