S.D. Codified Laws § 3-13A-8 (2026)
A participant's account is fully vested in the program at any time on or after the date the participant begins participation in the program. A participant's account is not subject to any forfeiture pursuant to the provisions of the program. A loss as described in § 3-13A-25 is not considered to be a forfeiture.
Source: SL 2005, ch 27 , § 1.