<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.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0 { 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.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8000001 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002 { 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.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000005 { margin-top: 0; margin-bottom: 0; margin-left: 1.30in; margin-right: 0; text-indent: -1.30in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } </style></head><body><div><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0"><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0">CHAPTER </span><a href="https://sdlegislature.gov/Rules?Rule=62:03:03"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000000">62:03:03</span></a></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0"><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8000001"> </span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0">AMOUNTS OF DEFERRALS</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0"><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8000001"> </span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0">(Repealed)</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0"><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8000001"> </span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">Section</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:03:03:01"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004">62:03:03:01</span></a><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">        Minimum deferral</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">, Repealed</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">.</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:03:03:02"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004">62:03:03:02</span></a><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">        Maximum deferral</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">, Repealed</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">.</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000005"><a href="https://sdlegislature.gov/Rules?Rule=62:03:03:02.01"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004">62:03:03:02.01</span></a><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">    Roth contributions allowed -- Roth and other deferrals permitted in same year -- Limits</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">, Repealed</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">.</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:03:03:03"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004">62:03:03:03</span></a><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">        Catch up</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">, Repealed</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">.</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:03:03:03.01"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004">62:03:03:03.01</span></a><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">    Alternative catch up</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">, Repealed</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">.</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:03:03:03.02"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004">62:03:03:03.02</span></a><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">    Mandated choice between catch up provisions</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">, Repealed</span><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">.</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><a href="https://sdlegislature.gov/Rules?Rule=62:03:03:04"><span class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000004">62:03:03:04</span></a><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8C0-000003">        Repealed.</span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8000001"> </span></p><p dir="ltr" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8P0-000002"><span xml:space="preserve" class="sc0d6f48c-dd01-4ef9-88ea-c9f892aa2bf8000001"> </span></p></div></body></html>