Statutes > South Dakota Statutes > Title 3 - PUBLIC OFFICERS AND EMPLOYEES > Chapter 12 - South Dakota Retirement System > Section 3-12-196 - Minimum distribution rules and annual benefit limitations.

Section 3-12-196 - Minimum distribution rules and annual benefit limitations.

3-12-196. 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 of 1986, as amended through January 1, 2008, and the annual benefit limitations of § 415(b)(1)(A) of that code.

Source: SL 2008, ch 24, § 9.