20:06:56:18.  Increase annual dollar limits in multiples of 50. For a plan year beginning in a calendar year after December 31, 2014, any increase in the annual dollar limits that do not result in a multiple of 50 dollars must be rounded to the next lowest multiple of 50 dollars.

            Source: 39 SDR 203, effective June 10, 2013.

            General Authority: SDCL 58-17-87, 58-18-79.

            Law Implemented: SDCL 58-17-87, 58-18-79, 58-18-80.