3-13C-13.1. Required minimum distributions--Member's death after distributions begun.
If a member dies after the required distribution of benefits has begun, the remaining portion of the member's interest shall be distributed at least as rapidly as under the same method of distribution before the member's death.
Source: SL 2021, ch 28, ยง 21.
Structure South Dakota Codified Laws
Title 3 - Public Officers and Employees
Chapter 13C - Department Of Labor And Regulation Employee Retirement
Section 3-13C-1 - Definitions.
Section 3-13C-2 - Actuarial equivalent--Distribution expected--Determination of amount.
Section 3-13C-3 - Compensation determined.
Section 3-13C-4 - Credited past service--Determination.
Section 3-13C-5 - Credited service--Determination.
Section 3-13C-6 - Eligible retirement plan--Determination.
Section 3-13C-7 - Eligible rollover distribution.
Section 3-13C-8 - Normal retirement date--Determination.
Section 3-13C-9 - Confidentiality of records--Exceptions.
Section 3-13C-10 - Class D members vested--Contributions not required--Participation ceases.
Section 3-13C-11 - Beneficiaries--Records.
Section 3-13C-12 - Direct rollovers--Election by distributee.
Section 3-13C-13 - Required minimum distributions--General rule.
Section 3-13C-13.1 - Required minimum distributions--Member's death after distributions begun.
Section 3-13C-13.2 - Required minimum distributions--Member's death before distributions begun.
Section 3-13C-13.3 - Required minimum distributions--Incidental benefit rule.
Section 3-13C-13.4 - Required minimum distributions--Reasonable and made in good faith.
Section 3-13C-14 - Vested accrued benefit--Distribution--Small amounts payment.
Section 3-13C-15 - Accrued benefit determined.
Section 3-13C-16 - Amount of benefit at retirement.
Section 3-13C-17 - Benefit limitation.
Section 3-13C-19 - Death benefit after retirement determination--Payment amount determined.
Section 3-13C-20 - Vested benefits--Distribution amount determined.
Section 3-13C-21 - Retirement benefits--Optional forms.