Document Type
Article
Abstract
This article explores how South Dakota’s child support provisions, particularly the 10% allowable deduction for voluntary retirement contributions from parents’ gross income, affect the fair distribution of financial responsibilities between parents. By exploring the historical context and evolution of this statute, this article highlights the challenges and disparities the 10% deduction creates, particularly for custodial parents living in poverty. Through a comparative analysis with other states and a discussion on balancing retirement savings with child support needs, the article argues for reconsideration of the statutory allowance. The article’s aim is to ensure that the next revision of the child support guidelines prioritize the immediate financial needs of children while still encouraging responsible financial planning for parents. Recommendations are provided to the next South Dakota Commission on Child Support and South Dakota legislators to revise the statute for more equitable outcomes.
DOI
https://doi.org/10.70657/SDLR.V70.I2.295
Recommended Citation
Marilyn Trefz,
Reevaluating South Dakota's Child Support Deduction: Balancing Retirement Contributions and Children's Needs,
70
S.D. L. Rev.
295
(2025).
Available at:
https://red.library.usd.edu/sdlrev/vol70/iss2/8