South Dakota Code § 3-6C-6

Vacation on retirement or resignation--Lump-sum payment option--Payment upon death
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An employee who retires or voluntarily resigns may terminate employment at the end of the employee's accrued vacation leave or receive a lump-sum payment for the unused vacation leave which has accrued as of the employee's final day on the payroll. An employee meeting the definition of a participant in subdivision 3-13A-2(7) shall have such lump-sum payment transmitted to the fund pursuant to the provisions of §
3-13A-5
. However, if the employee dies, payment for the accumulated vacation leave shall be paid according to §§
3-8-8
to
3-8-11
, inclusive.

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