South Dakota Code § 3-12C-510

Acquisition of credited service through transfer of funds--Requirements
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A contributing member may acquire credited service by utilizing a trustee to trustee transfer of funds, excluding any after tax employee contributions, from a member's individual retirement plan that meets the requirements of sections 403(b) or 457 of the Internal Revenue Code to pay the cost of purchase pursuant to §
3-12C-504
,
3-12C-509
, or
3-12C-511
.

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