South Dakota § 3-13-82 - Immediate distribution--Unforeseeable emergency.
Full text of South Dakota South Dakota Codified Laws § 3-13-82 — Immediate distribution--Unforeseeable emergency., with citation guidance and answers to common questions.
§ 3-13-82. Immediate distribution--Unforeseeable emergency.
If a participant suffers an unforeseeable emergency, the participant may request an immediate distribution of all or part of the participant's deferrals. The request must be made through an application to the third-party administrator. If the third-party administrator approves the request, the distribution must be made to the extent necessary to satisfy the need, including the payment of federal income tax withholding, if necessary. If the third-party administrator denies the request, the participant may appeal the denial by giving notice of an intention to appeal within thirty days after the date of the notice of denial. No distribution may be made to the extent that the unforeseeable emergency may be relieved:
(1) Through reimbursement or compensation by insurance or otherwise;
(2) By liquidation of the participant's assets to the extent that the liquidation does not cause severe financial hardship; or
(3) By discontinuation of deferrals under the plan.
The need to send a participant's child to college, divorce proceedings, or the desire to purchase a home are not considered to be unforeseeable emergencies. Any amount that is distributed on account of an unforeseeable emergency is not an eligible rollover distribution, and the participant may not elect to have any portion of the distribution paid directly to an eligible retirement plan.
The provisions of this section do not apply if a distribution is made pursuant to § 3-13-83.
Source: SL 2025, ch 27, § 109.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 3-13-82
What does South Dakota Codified Laws § 3-13-82 cover?
Section 3-13-82 ("Immediate distribution--Unforeseeable emergency.") 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 § 3-13-82?
A common citation format is "South Dakota Codified Laws § 3-13-82" (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 § 3-13-82 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.