<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.sd71db3cc-ce60-4391-9829-1378083c5415P0 { 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.sd71db3cc-ce60-4391-9829-1378083c5415C0 { background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd71db3cc-ce60-4391-9829-1378083c5415C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd71db3cc-ce60-4391-9829-1378083c5415C0-000001 { background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd71db3cc-ce60-4391-9829-1378083c5415000002 { background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd71db3cc-ce60-4391-9829-1378083c5415P0-000003 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: left; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } </style></head><body><div><p dir="ltr" class="sd71db3cc-ce60-4391-9829-1378083c5415P0"><span xml:space="preserve" class="sd71db3cc-ce60-4391-9829-1378083c5415C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=62:03:05:07"><span class="sd71db3cc-ce60-4391-9829-1378083c5415C0-000000">62:03:05:07</span></a><span class="sd71db3cc-ce60-4391-9829-1378083c5415C0-000001">.  In-service distributions of small amounts -- Calculation -- Handling of certain involuntary distributions.</span><span xml:space="preserve" class="sd71db3cc-ce60-4391-9829-1378083c5415C0"> </span><span class="sd71db3cc-ce60-4391-9829-1378083c5415C0">Repealed</span><span class="sd71db3cc-ce60-4391-9829-1378083c5415C0">.</span></p><p dir="ltr" class="sd71db3cc-ce60-4391-9829-1378083c5415P0"><span xml:space="preserve" class="sd71db3cc-ce60-4391-9829-1378083c5415000002"> </span></p><p dir="ltr" class="sd71db3cc-ce60-4391-9829-1378083c5415P0"><span xml:space="preserve" class="sd71db3cc-ce60-4391-9829-1378083c5415C0">    </span><span class="sd71db3cc-ce60-4391-9829-1378083c5415C0-000001">Source:</span><span xml:space="preserve" class="sd71db3cc-ce60-4391-9829-1378083c5415C0"> 24 SDR 160, effective May 24, 1998; 28 SDR 111, effective February 14, 2002</span><span class="sd71db3cc-ce60-4391-9829-1378083c5415C0">; SL 2016, ch 31, § 92, effective July 1, 2016; 52 SDR 10, effective August 5, 2025</span><span class="sd71db3cc-ce60-4391-9829-1378083c5415C0">.</span></p><p dir="ltr" class="sd71db3cc-ce60-4391-9829-1378083c5415P0-000003"><span xml:space="preserve" class="sd71db3cc-ce60-4391-9829-1378083c5415000002"> </span></p></div></body></html>