3-13C-13.4. Required minimum distributions--Reasonable and made in good faith. Notwithstanding the other provisions of §§ 3-13C-13 to 3-13C-13.3, inclusive, or the provisions of United States Treasury regulations, benefit options may continue so long as the option satisfies § 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section. Source: SL 2021, ch 28, § 24.
South Dakota Legal Code