S.D. Codified Laws Ann. § 43-45-17 :
43-45-17. "Employee benefit plan" defined
For the purposes of �� 43-45-16 to 43-45-18, inclusive, the term, employee benefit plan, means any plan or arrangement that is subject to the provisions of 29 U.S.C. �� 1001 through 1461, as amended, and in effect on January 1, 2000, or that is described in � 401, 403(a), 403(b), 408, 408A, or 409 of the Internal Revenue Code, as amended, and in effect as of January 1, 2000. The term, employee benefit plan, does not include any employee benefit plan that is excluded from application pursuant to 29 U.S.C. � 1003(b)(1), as amended, and in effect as of January 1, 2000.
Last Amended: 2007
2007
SL 1997, ch 250, � 3; SL 2000, ch 215, � 1; SL 2007, ch
252, � 2.
S D C L � 43-45-17, SD ST � 43-45-17
Current through the 2005 Special Session and Supreme Court Rule 05-11.
� 2005 by the State of South Dakota