20:06:39:56.  Effective date. Sections 20:06:39:43 to 20:06:39:54 apply for plan years beginning on or after the effective date of those sections.

          Source: 37 SDR 47, effective September 20, 2010.

          General Authority: SDCL 58-17-87.

          Law Implemented: SDCL 58-17-87.