South Dakota Code § 3-13-61

Required minimum distributions--Reasonable and made in good faith
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Notwithstanding the provisions of §§
3-13-58
to
3-13-60
, inclusive, or the provisions of United States Treasury regulations, benefit options may continue so long as the option satisfies § 401(a)(9) of the Internal Revenue Code based on a reasonable and good faith interpretation of that section.

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