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- Chapter 63. Higher Education Savings Plan
SDCL 13-63-25 Government and Non-Profit Organizations As Account Owners-Beneficiaries Identified After Account Opened
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 13-63-25 |
A state or local government or organizations described in section 501(c)(3) of the Internal Revenue Code and related regulations may open and become the account owner of an account to fund scholarships for persons whose identity will be determined after an account is opened. In this case, the requirement that a designated beneficiary be designated when an account is opened does not apply and each p...
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