# S.D. Codified Laws § 43-45-17: Employee benefit plan defined

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-17

## Section

- **Citation:** S.D. Codified Laws § 43-45-17
- **Heading:** Employee benefit plan defined
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 43 / Chapter 45 / Section 43-45-17

## Text

For the purposes of §§ 43-45-16 to 43-45-18 , inclusive, the term, employee benefit plan, means any plan or arrangement that is subject to the provisions of 29 U.S.C. §§ 1001 through 1461, as amended, and in effect on January 1, 2007, or that is described in § 401, 403(a), 403(b), 408, 408A, 409, 414, 457, or 501(a) of the Internal Revenue Code, as amended, and in effect as of January 1, 2007. The term, employee benefit plan, does not include any employee benefit plan that is excluded from application pursuant to 29 U.S.C. § 1003(b)(1), as amended, and in effect as of January 1, 2007.

Source: SL 1997, ch 250, § 3; SL 2000, ch 215, § 1; SL 2007, ch 252, § 2.

## Nearby sections

- [S.D. Codified Laws § 43-45-1 Scope of exemptions of personal property](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-1.md)
- [S.D. Codified Laws § 43-45-2 Property absolutely exempt](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-2.md)
- [S.D. Codified Laws § 43-45-3 Homestead absolutely exempt--Extent of exemption when sold or divided by court order](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-3.md)
- [S.D. Codified Laws § 43-45-4 Additional property exemptions--Selection and appraisal](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-4.md)
- [S.D. Codified Laws § 43-45-6 Proceeds of life insurance payable to estate of decedent--Rights of surviving spouse or minor children--Amount of exemption--Payment discharging insurer from liability](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-6.md)
- [S.D. Codified Laws § 43-45-7 Persons to whom exemptions do not apply](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-7.md)
- [S.D. Codified Laws § 43-45-8 Exemption not allowed for purchase money or construction costs](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-8.md)
- [S.D. Codified Laws § 43-45-9 Debt incurred for property obtained under false pretenses--Allowance only of absolute exemptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-9.md)
- [S.D. Codified Laws § 43-45-10 Judgment for fines, penalties, or costs of criminal prosecutions--Limited exemptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-10.md)
- [S.D. Codified Laws § 43-45-11 Judgment for forfeiture of undertakings and bonds taken in criminal cases--Limited exemptions](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-11.md)
- [S.D. Codified Laws § 43-45-12 Inventory and appraisement of exempted or other personal property--Return by officer having process of levy or sale](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-12.md)
- [S.D. Codified Laws § 43-45-13 Certain federal bankruptcy exemptions not available](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-13.md)
- [S.D. Codified Laws § 43-45-14 Exemption of earnings from garnishment process or levy-Bankruptcy](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-14.md)
- [S.D. Codified Laws § 43-45-15 Legislative intent](https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-15.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T43_C45_S43-45-17. Check the current official text before relying on it. Not legal advice.