Any political subdivision that participates in the system, as provided for in chapter 3-12C , or participates in a previously established retirement plan, as provided for in § 3-12C-304 , is a participating employer in the plan. Source: SL 2025, ch 27 , § 89.
Roth contribution program--Political subdivision participation
SDCL § 3-13-57.3 — under DEFERRED COMPENSATION PLAN FOR PUBLIC EMPLOYEES.
SDCL § 3-13-57.3