S.D. Codified Laws § 3-10-7 (2026)
Transfer of previously owned annuity to payment by public employer.
SL 1963, ch 329 .
When a public employee has a tax-sheltered annuity prior to employment by the state or a political subdivision of the state, such employee shall have the privilege of transferring the periodic payments on such an annuity to the current employer.
Source: SL 1963, ch 329 .