S.D. Codified Laws § 3-12C-1802

Current through the 2024 Legislative Session

Section 3-12C-1802 - Qualified benefit preservation arrangement-Definition

For the purposes of this part, the qualified benefit preservation arrangement is an arrangement under section 415(m) of the Internal Revenue Code and established in § 3-12C-1803.

SDCL 3-12C-1802

SL 2020, ch 14, § 2.

Added by S.L. 2020, ch. 14,s. 2, eff. 7/1/2020.