3-12C-1508. Minimum distribution rules and annual benefit limitations. Supplemental pension benefit payments shall follow the minimum distribution rules of § 401(a)(9) of the Internal Revenue Code and the annual benefit limitations of § 415(b)(1)(A) of that code.
Source: SL 2008, ch 24, § 9; SL 2013, ch 20, § 15; SDCL § 3-12-196; SL 2019, ch 22, § 1.
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