S.D. Codified Laws § 3-13-92 (2026)
Any form required under the plan which causes a change on a participant's payroll, is effective as early as the next available pay date, subject to the timing of payroll processing by the participant’s employer. If a form is filed too late for a change to be made effective for the next following pay period, the change is effective in the subsequent pay period.
Source: SL 2025, ch 27 , § 119.