<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s555bf3d3-c5eb-459a-b630-45a57281926aP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: center; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s555bf3d3-c5eb-459a-b630-45a57281926aC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s555bf3d3-c5eb-459a-b630-45a57281926aC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s555bf3d3-c5eb-459a-b630-45a57281926a000001 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s555bf3d3-c5eb-459a-b630-45a57281926a000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s555bf3d3-c5eb-459a-b630-45a57281926aC0-000004 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s555bf3d3-c5eb-459a-b630-45a57281926aC0-000005 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0"><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926aC0">CHAPTER </span><a href="https://sdlegislature.gov/Rules?Rule=62:04:03"><span class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000000">62:04:03</span></a></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0"><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926a000001"> </span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0"><span class="s555bf3d3-c5eb-459a-b630-45a57281926aC0">DISTRIBUTIONS</span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002"><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926a000003"> </span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002"><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926a000003"> </span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002"><span class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000004">Section</span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:04:03:01"><span class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000005">62:04:03:01</span></a><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000004">        Direct rollovers.</span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:04:03:02"><span class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000005">62:04:03:02</span></a><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000004">        </span><span class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000004">Repealed</span><span class="s555bf3d3-c5eb-459a-b630-45a57281926aC0-000004">.</span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002"><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926a000003"> </span></p><p dir="ltr" class="s555bf3d3-c5eb-459a-b630-45a57281926aP0-000002"><span xml:space="preserve" class="s555bf3d3-c5eb-459a-b630-45a57281926a000003"> </span></p></div></body></html>