South Dakota § 3-13-90 - In-plan Roth conversion--Irrevocable.
Full text of South Dakota South Dakota Codified Laws § 3-13-90 — In-plan Roth conversion--Irrevocable., with citation guidance and answers to common questions.
§ 3-13-90. In-plan Roth conversion--Irrevocable.
A participant may convert the participant's pre-tax contributions to designated Roth contributions within the plan. The amount of the in-plan Roth conversion is subject to ordinary income taxes in the year of the conversion. Withholding of federal income tax from the conversion amount is prohibited. Once an in-plan Roth conversion is processed, the conversion is irrevocable. The amount of an in-plan Roth conversion must continue to be taken into consideration for mandatory distributions. The plan must establish and maintain separate recordkeeping for any in-plan Roth conversion made within the plan and must record the year that the participant first made a conversion.
Source: SL 2025, ch 27, § 117.
Frequently Asked Questions About South Dakota § 3-13-90
What does South Dakota Codified Laws § 3-13-90 cover?
Section 3-13-90 ("In-plan Roth conversion--Irrevocable.") 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 § 3-13-90?
A common citation format is "South Dakota Codified Laws § 3-13-90" (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 § 3-13-90 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.