3-12C-1508. Minimum distribution rules--Annual benefit limitations.

Supplemental pension benefit payments shall follow the minimum distribution rules of § 401(a)(9) of the Internal Revenue Code and as set forth in §§ 3-12C-1901 to 3-12C-1905, inclusive, and the annual benefit limitations of § 415(b)(1)(A) of the Internal Revenue Code and as set forth in §§ 3-12C-1801 to 3-12C-1817, inclusive.

Source: SL 2008, ch 24, § 9; SL 2013, ch 20, § 15; SDCL § 3-12-196; SL 2019, ch 22, § 1; SL 2021, ch 28, § 1.