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62:03:01:02Designated Roth contributions treated as deferrals.

Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Rulemaking activity

Repealed.

Source: 39 SDR 227, effective July 1, 2013; 52 SDR 10, effective August 5, 2025. h1.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3P1 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: center; background: white; font-family: Times; font-size: 12pt; line-height: 108%; } span.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: center; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3000001 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3P0-000002 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3C0-000003 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s3c68ffa9-53f6-4a1b-bbc3-a793b3b018d3C0-000004 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }