<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.s2f6c3484-b528-4757-8e69-71d9c2228cf4P0 { 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.s2f6c3484-b528-4757-8e69-71d9c2228cf4C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2f6c3484-b528-4757-8e69-71d9c2228cf4C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f6c3484-b528-4757-8e69-71d9c2228cf4C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f6c3484-b528-4757-8e69-71d9c2228cf4000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=62:04:03:01"><span style="white-space: pre-wrap;" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0-000000">62:04:03:01</span></a><span style="white-space: pre-wrap;" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0-000001">.  Direct rollovers.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0"> </span><span style="white-space: pre-wrap;" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0">Repealed</span><span style="white-space: pre-wrap;" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0">.</span></p><p dir="ltr" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4000002"> </span></p><p dir="ltr" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0">    </span><span style="white-space: pre-wrap;" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0"> 31 SDR 191, effective May 22, 2005; 33 SDR 212, effective June 4, 2007; 35 SDR 82, effective October 22, 2008</span><span style="white-space: pre-wrap;" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0">; 52 SDR 10, effective August 5, 2025</span><span style="white-space: pre-wrap;" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4C0">.</span></p><p dir="ltr" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f6c3484-b528-4757-8e69-71d9c2228cf4000002"> </span></p></div></body></html>