Notwithstanding the other provisions of §§ 3-13C-13 to 3-13C-13 .3, inclusive, or the provisions of United States 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 , § 24.
Required minimum distributions--Reasonable and made in good faith
SDCL § 3-13C-13.4 — under DEPARTMENT OF LABOR AND REGULATION EMPLOYEE RETIREMENT.
SDCL § 3-13C-13.4