Required minimum distributions--Reasonable and made in good faith.

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  2. South Dakota Codified Laws
  3. Public Officers and Employees
  4. South Dakota Special Pay Retirement Program
  5. Required minimum distributions--Reasonable and made in good faith.

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3-13A-23.4. Required minimum distributions--Reasonable and made in good faith.

Notwithstanding the provisions of §§ 3-13A-23 to 3-13A-23.1, inclusive, or the provisions of the treasury regulations, benefit options may continue so long as the option satisfies § 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section.

Source: SL 2021, ch 28, § 17.


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