S.D. Codified Laws § 3-13A-20 (2026)
The board shall establish by rule promulgated pursuant to chapter 1-26 the parameters under which a participant, a participant's surviving spouse, or a participant's beneficiary may transfer a portion or all of the participant's account by rollover to a plan which is an eligible plan under the code.
Source: SL 2004, ch 43 , § 19; SDCL § 3-12-183; SL 2005, ch 28 , § 1; SL 2009, ch 20 , § 5.