Statutes, codes, and regulations
South Dakota Administrative Rules
Title 62 - South Dakota Retirement SystemArticle 62:03 - Deferred Compensation Plan
Chapter 62:03:04 - Participants' accounts and investments
Section 62:03:04:05.01 - Additional recordkeeping requirements - Designated Roth accounts

S.D. Admin. R. 62:03:04:05.01

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Current through Register Vol. 51, page 57, November 12, 2024
Section 62:03:04:05.01 - Additional recordkeeping requirements - Designated Roth accounts

No contributions other than designated Roth contributions and properly attributable investment return may be credited to a participant's designated Roth account. The plan shall maintain separate recordkeeping for each designated Roth account and shall record the year in which the participant first made a designated Roth contribution.

S.D. Admin. R. 62:03:04:05.01

39 SDR 227, effective 7/1/2013.

General Authority: SDCL 3-13-57.

Law Implemented: SDCL 3-13-57.