South Dakota Codified Laws 3-12C-1807. Qualified benefit preservation arrangement–Funding
Current as of: 2023 | Check for updates
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The qualified benefit preservation arrangement is, and shall remain, unfunded within the meaning of federal tax laws, and the rights, if any, of any participant to any benefit under the qualified benefit preservation arrangement are limited to those specified in this part.
Source: SL 2020, ch 14, § 7.