South Dakota § 3-13-57 - Roth contribution program--Authorization--Definition--Promulgation of rules.
Full text of South Dakota South Dakota Codified Laws § 3-13-57 — Roth contribution program--Authorization--Definition--Promulgation of rules., with citation guidance and answers to common questions.
§ 3-13-57. Roth contribution program--Authorization--Definition--Promulgation of rules.
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:
(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
(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.
The board may promulgate rules, pursuant to chapter 1-26, relating to distributions, conversions, transfers, rollovers, and limitations with regard to the designated Roth contribution program in accordance with federal law.
Source: SL 2012, ch 28, § 1; SL 2025, ch 27, § 86.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 3-13-57
What does South Dakota Codified Laws § 3-13-57 cover?
Section 3-13-57 ("Roth contribution program--Authorization--Definition--Promulgation of rules.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 3-13-57?
A common citation format is "South Dakota Codified Laws § 3-13-57" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 3-13-57 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.