Any supplemental pension benefit calculation or payment is deemed to be reasonable and made in good faith under § 401(a)(9) of the Internal Revenue Code. Source: SL 2025, ch 27 , § 60.
Distributions deemed reasonable and made in good faith under federal law
SDCL § 3-12C-1507.1 — under SOUTH DAKOTA RETIREMENT SYSTEM.
SDCL § 3-12C-1507.1