Minimum distribution rules--Annual benefit limitations

Supplemental pension benefit payments shall follow the minimum distribution rules of § 401(a)(9) of the Internal Revenue Code and as set forth in §§ 3-12C-1901 to 3-12C-1905, inclusive, and the annual benefit limitations of § 415(b)(1)(A) of the Internal Revenue Code and as set forth in §§ 3-12C-1801 to 3-12C-1817 , inclusive. Source: SL 2008, ch 24 , § 9; SL 2013, ch 20 , § 15; SDCL § 3-12-196 ; SL 2019, ch 22 , § 1; SL 2021, ch 28 , § 1.