<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sd18ccc9e22fe4fe3b85dbe4b3b3d70b1SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules."><meta property="og:description" content="SDLRC Codified Law 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/3-13-57"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1Normal"><a href="https://sdlegislature.gov/Statutes?Statute=3-13-57" rel="noopener"><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1SENU">3-13-57</span></a><span xml:space="preserve" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1SENU">. </span><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1CL">Roth contribution program--Authorization--Definition--Promulgation of rules.</span></p><p dir="ltr" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1Statute"><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont">The board may establish a designated Roth contribution program within the deferred compensation plan. For purposes of this section, a "designated Roth contribution" means an elective salary deferral that is:</span></p><p dir="ltr" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1StatuteNumber1"><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont">(1)    Designated irrevocably by the participant at the time of the deferred election as a designated Roth contribution that is being made in lieu of all or a portion of the pre-tax elective deferrals the participant is otherwise eligible to make under the plan; and</span></p><p dir="ltr" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1StatuteNumber1"><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont">(2)    Treated by the employer as includable in the participant's income at the time the participant would have received that amount in compensation if the participant had not made a deferred election.</span></p><p dir="ltr" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1Statute"><span xml:space="preserve" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont">The board may promulgate rules, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont">1-26</span></a><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont">, relating to distributions, conversions, transfers, rollovers, and limitations with regard to the designated Roth contribution program in accordance with federal law.</span></p><p dir="ltr" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1Normal"><span xml:space="preserve" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1000000"> </span></p><p dir="ltr" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1NoIndent"><span xml:space="preserve" class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1DefaultParagraphFont-000001">Source: </span><span class="sd18ccc9e22fe4fe3b85dbe4b3b3d70b1SCL">SL 2012, ch 28, § 1; SL 2025, ch 27, § 86.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s3db11a8c81f7450fba3de2b02d36ceabNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3db11a8c81f7450fba3de2b02d36ceabSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3db11a8c81f7450fba3de2b02d36ceabCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s3db11a8c81f7450fba3de2b02d36ceabStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3db11a8c81f7450fba3de2b02d36ceabDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3db11a8c81f7450fba3de2b02d36ceab000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s3db11a8c81f7450fba3de2b02d36ceabNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3db11a8c81f7450fba3de2b02d36ceabDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3db11a8c81f7450fba3de2b02d36ceabSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 3-13-57.1 - Roth contribution program--Contributions are deferrals."><meta property="og:description" content="SDLRC Codified Law 3-13-57.1 - Roth contribution program--Contributions are deferrals."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/3-13-57.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s3db11a8c81f7450fba3de2b02d36ceabNormal"><a href="https://sdlegislature.gov/Statutes?Statute=3-13-57.1" rel="noopener"><span class="s3db11a8c81f7450fba3de2b02d36ceabSENU">3-13-57.1</span></a><span xml:space="preserve" class="s3db11a8c81f7450fba3de2b02d36ceabSENU">. </span><span class="s3db11a8c81f7450fba3de2b02d36ceabCL">Roth contribution program--Contributions are deferrals.</span></p><p dir="ltr" class="s3db11a8c81f7450fba3de2b02d36ceabStatute"><span class="s3db11a8c81f7450fba3de2b02d36ceabDefaultParagraphFont">Except as otherwise provided, a designated Roth contribution is treated as deferred compensation for all purposes under the plan.</span></p><p dir="ltr" class="s3db11a8c81f7450fba3de2b02d36ceabNormal"><span xml:space="preserve" class="s3db11a8c81f7450fba3de2b02d36ceab000000"> </span></p><p dir="ltr" class="s3db11a8c81f7450fba3de2b02d36ceabNoIndent"><span xml:space="preserve" class="s3db11a8c81f7450fba3de2b02d36ceabDefaultParagraphFont-000001">Source: </span><span class="s3db11a8c81f7450fba3de2b02d36ceabSCL">SL 2025, ch 27, § 87.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s6b13d4d22a7f4359931413051c4df840Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6b13d4d22a7f4359931413051c4df840SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6b13d4d22a7f4359931413051c4df840CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s6b13d4d22a7f4359931413051c4df840Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6b13d4d22a7f4359931413051c4df840DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s6b13d4d22a7f4359931413051c4df840000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s6b13d4d22a7f4359931413051c4df840NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s6b13d4d22a7f4359931413051c4df840DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s6b13d4d22a7f4359931413051c4df840SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 3-13-57.2 - Roth contribution program--Allowed contributions--Limits."><meta property="og:description" content="SDLRC Codified Law 3-13-57.2 - Roth contribution program--Allowed contributions--Limits."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/3-13-57.2"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s6b13d4d22a7f4359931413051c4df840Normal"><a href="https://sdlegislature.gov/Statutes?Statute=3-13-57.2" rel="noopener"><span class="s6b13d4d22a7f4359931413051c4df840SENU">3-13-57.2</span></a><span xml:space="preserve" class="s6b13d4d22a7f4359931413051c4df840SENU">. </span><span class="s6b13d4d22a7f4359931413051c4df840CL">Roth contribution program--Allowed contributions--Limits.</span></p><p dir="ltr" class="s6b13d4d22a7f4359931413051c4df840Statute"><span class="s6b13d4d22a7f4359931413051c4df840DefaultParagraphFont">A participant may designate that all or a portion of the participant's deferred compensation be treated as a designated Roth contribution. A participant may defer both designated Roth contributions and pre-tax contributions in the same year. The total deferrals may not exceed the annual deferral limit, as provided for in § 457(e)(15)(A) of the Internal Revenue Code.</span></p><p dir="ltr" class="s6b13d4d22a7f4359931413051c4df840Normal"><span xml:space="preserve" class="s6b13d4d22a7f4359931413051c4df840000000"> </span></p><p dir="ltr" class="s6b13d4d22a7f4359931413051c4df840NoIndent"><span xml:space="preserve" class="s6b13d4d22a7f4359931413051c4df840DefaultParagraphFont-000001">Source: </span><span class="s6b13d4d22a7f4359931413051c4df840SCL">SL 2025, ch 27, § 88.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s3335d2d799c94b598bd0bd51223dff84Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3335d2d799c94b598bd0bd51223dff84SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3335d2d799c94b598bd0bd51223dff84CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s3335d2d799c94b598bd0bd51223dff84Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3335d2d799c94b598bd0bd51223dff84000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s3335d2d799c94b598bd0bd51223dff84NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3335d2d799c94b598bd0bd51223dff84SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 3-13-57.3 - Roth contribution program--Political subdivision participation."><meta property="og:description" content="SDLRC Codified Law 3-13-57.3 - Roth contribution program--Political subdivision participation."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/3-13-57.3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s3335d2d799c94b598bd0bd51223dff84Normal"><a href="https://sdlegislature.gov/Statutes?Statute=3-13-57.3" rel="noopener"><span class="s3335d2d799c94b598bd0bd51223dff84SENU">3-13-57.3</span></a><span xml:space="preserve" class="s3335d2d799c94b598bd0bd51223dff84SENU">. </span><span class="s3335d2d799c94b598bd0bd51223dff84CL">Roth contribution program--Political subdivision participation.</span></p><p dir="ltr" class="s3335d2d799c94b598bd0bd51223dff84Statute"><span xml:space="preserve" class="s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont">Any political subdivision that participates in the system, as provided for in chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=3-12C" rel="noopener"><span class="s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont">3-12C</span></a><span xml:space="preserve" class="s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont">, or participates in a previously established retirement plan, as provided for in § </span><a href="https://sdlegislature.gov/Statutes?Statute=3-12C-304" rel="noopener"><span class="s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont">3-12C-304</span></a><span class="s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont">, is a participating employer in the plan.</span></p><p dir="ltr" class="s3335d2d799c94b598bd0bd51223dff84Normal"><span xml:space="preserve" class="s3335d2d799c94b598bd0bd51223dff84000000"> </span></p><p dir="ltr" class="s3335d2d799c94b598bd0bd51223dff84NoIndent"><span xml:space="preserve" class="s3335d2d799c94b598bd0bd51223dff84DefaultParagraphFont-000001">Source: </span><span class="s3335d2d799c94b598bd0bd51223dff84SCL">SL 2025, ch 27, § 89.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sad2d333ba1d2470aaf567414a7120723Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sad2d333ba1d2470aaf567414a7120723SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sad2d333ba1d2470aaf567414a7120723CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sad2d333ba1d2470aaf567414a7120723Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sad2d333ba1d2470aaf567414a7120723DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sad2d333ba1d2470aaf567414a7120723000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sad2d333ba1d2470aaf567414a7120723NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sad2d333ba1d2470aaf567414a7120723DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sad2d333ba1d2470aaf567414a7120723SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 3-13-57.4 - Roth contribution program--Employee eligibility."><meta property="og:description" content="SDLRC Codified Law 3-13-57.4 - Roth contribution program--Employee eligibility."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/3-13-57.4"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sad2d333ba1d2470aaf567414a7120723Normal"><a href="https://sdlegislature.gov/Statutes?Statute=3-13-57.4" rel="noopener"><span class="sad2d333ba1d2470aaf567414a7120723SENU">3-13-57.4</span></a><span xml:space="preserve" class="sad2d333ba1d2470aaf567414a7120723SENU">. </span><span class="sad2d333ba1d2470aaf567414a7120723CL">Roth contribution program--Employee eligibility.</span></p><p dir="ltr" class="sad2d333ba1d2470aaf567414a7120723Statute"><span class="sad2d333ba1d2470aaf567414a7120723DefaultParagraphFont">Any employee receiving compensation from a participating employer may elect to participate in the plan.</span></p><p dir="ltr" class="sad2d333ba1d2470aaf567414a7120723Normal"><span xml:space="preserve" class="sad2d333ba1d2470aaf567414a7120723000000"> </span></p><p dir="ltr" class="sad2d333ba1d2470aaf567414a7120723NoIndent"><span xml:space="preserve" class="sad2d333ba1d2470aaf567414a7120723DefaultParagraphFont-000001">Source: </span><span class="sad2d333ba1d2470aaf567414a7120723SCL">SL 2025, ch 27, § 90.</span></p></div></body></html>