South Dakota Codified Laws 58-18-94. Application of provisions regarding multiple employer trusts–Inclusion of large and small employers
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The provisions of this chapter regarding multiple employer trusts do not apply to any single employer self-funded plan as preempted by Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1144 or any arrangement exempted pursuant to § 1-24-17. An authorized self-funded multiple employer trust may include as participating employers both small employers and large employers.
Source: SL 2005, ch 272, § 8; SL 2019, ch 212, § 11.