South Dakota § 3-13-87 - Trustee-to-trustee transfer or rollover permitted--Requirements.
Full text of South Dakota South Dakota Codified Laws § 3-13-87 — Trustee-to-trustee transfer or rollover permitted--Requirements., with citation guidance and answers to common questions.
§ 3-13-87. Trustee-to-trustee transfer or rollover permitted--Requirements.
To the extent permitted by law, a participant may transfer a portion or all of the participant's account in another plan, which is eligible under § 401, 403(b), 408, or 457(b) of the Internal Revenue Code, into the plan by trustee-to-trustee transfer or by rollover. The plan must account for the amounts separately. A participant may rollover designated Roth contributions into the plan only if the contributions are a direct rollover from another plan that permits designated Roth contributions, as described in § 402A(e)(1) of the Internal Revenue Code, and only to the extent the rollover is permitted under § 402(c) of the Internal Revenue Code. The plan must establish and maintain separate recordkeeping for any Roth rollover paid to the plan from any eligible retirement plan and must record the year that the participant first made a designated Roth rollover.
Source: SL 2025, ch 27, § 114.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 3-13-87
What does South Dakota Codified Laws § 3-13-87 cover?
Section 3-13-87 ("Trustee-to-trustee transfer or rollover permitted--Requirements.") 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 § 3-13-87?
A common citation format is "South Dakota Codified Laws § 3-13-87" (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 § 3-13-87 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.