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62:03:04:05.01Additional recordkeeping requirements -- Designated Roth accounts.

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Repealed.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. p.s1766984f-6eba-4cb9-8192-012eb1ba7fc1P0 { 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.s1766984f-6eba-4cb9-8192-012eb1ba7fc1C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s1766984f-6eba-4cb9-8192-012eb1ba7fc1C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1766984f-6eba-4cb9-8192-012eb1ba7fc1C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s1766984f-6eba-4cb9-8192-012eb1ba7fc1000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; }