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13-63-2Powers of South Dakota Investment Council.

The council shall:

(1)    Establish the program in the form of a trust to be declared by the council or in such other form as the council may determine;

(2)    Develop and implement the program in a manner consistent with this chapter through the adoption of rules, guidelines, and procedures;

(3)    Retain professional services, if necessary, including accountants, auditors, consultants, and other experts;

(4)    Seek rulings and other guidance from the United States Department of the Treasury and the Internal Revenue Service relating to the program;

(5)    Make changes to the program required for the participants in the program to obtain the federal income tax benefits or treatment provided by section 529 of the Internal Revenue Code and related regulations;

(6)    Interpret, in rules, policies, guidelines, and procedures, the provisions of this chapter broadly in light of its purpose and objectives;

(7)    Charge, impose, and collect administrative fees and service charges in connection with any agreement, contract, or transaction relating to the program;

(8)    Select any financial institution or institutions to act as a depository and manager of the program in accordance with this chapter.

Source: SL 2001, ch 97, § 2.

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