S.D. Codified Laws § 3-13-83.1 (2026)
Notwithstanding § 3-13-83, a participant who is at least fifty-nine and one-half years old may elect to receive an in-service distribution from the plan in any form permitted under § 3-13-80. The receipt of an in-service distribution pursuant to this section does not preclude the participant from continuing to make deferrals of compensation into the plan.
Source: SL 2026, ch 27 , § 2.