South Dakota Code § 3-13C-19

Death benefit after retirement determination--Payment amount determined
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Any death benefit after a participant's retirement will be determined by the form of retirement benefit in effect on that date. If the participant has a dependent child on the date of death after retirement date, payments shall be made as follows:

(1)

For each dependent child of the participant with a surviving spouse, the amount of payments is equal to the least of:

(a)

Sixty percent of the participant's average compensation on the date of death, divided by the number of dependent children;

(b)

Seventy-five dollars; or

(c)

Two hundred twenty-five dollars, divided by the number of dependent children.

The payments to a dependent child are in addition to the payments made to the surviving spouse; and

(2)

For each dependent child of a participant who does not have a spouse on the date of death, the amount of payments is equal to the least of:

(a)

Seventy-five percent of the participant's average compensation on the date of death, divided by the number of dependent children;

(b)

Ninety dollars; or

(c)

Two hundred seventy dollars, divided by the number of dependent children.

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