South Dakota Codified Laws 58-27-66. Pension or profit-sharing trust agreement not prohibited
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The provisions of §§ 58-27-62 and 58-27-65 shall not be construed to prohibit the making of pension or profit–sharing trust agreements involving the employees of affiliates or consolidations, mergers, or other transactions otherwise authorized by this title.
Source: SL 1966, ch 111, ch 6, § 34 (1) (f).