Get Answers to Your Highest Priority South Dakota Legal Questions

Yes.  A business can become an S-Corporation by complying with South Dakota's incorporation laws and then electing (by completing Form 2553 to the IRS) to pass corporate income, losses, deductions and credits through to its owners (shareholders) for federal tax purposes.

An S-Corporation owner reports the income and losses on his personal tax returns and is assessed tax at his individual income tax rate.  Therefore, the S-Corporation avoids double taxation on the corporate income.

Get Your Free Book "The 11 Essential Tips To Starting And Running A Business In South Dakota"

The primary advantage for a South Dakota limited liability company (LLC) to elect S-Corporation status involves the self-employment tax.  An S-Corporation's officers/shareholders who provide more than minimal services to the LLC and receive (or are entitled to receive) compensation are subject to the self-employment tax.  These payments are considered wages.  On the other hand, non-wage compensation (deriving from dividends or distributions) is not subject to the self-employment tax. 

Get Your Free Book "The 11 Essential Tips To Starting And Running A Business In South Dakota"

The South Dakota Professional Administrators Practices and Standards Commission consists of seven members:

             (1)      Five representative members who are employed as full-time administrators: two who are principals, two who are chief administrators of school districts offering an accredited twelve-year program of education, and one who is employed in an administrative capacity other than previously listed;

             (2)      One representative who is a school board member; and

             (3)      One representative from the general public who is neither an administrator nor a school board member and who is a parent of a pupil attending an approved twelve-year program of education.

The members of the Professional Teachers Practices and Standards Commission are appointed by the Governor.

The South Dakota Professional Teachers Practices and Standards Commission consists of seven members:

             (1)      Six representative members who are employed as full-time teachers, at least four of whom shall be classroom teachers. None of the six representatives may be school administrators; and

             (2)      One representative from the general public who is neither teacher nor school board member and who is a parent of a pupil attending an approved twelve-year program of education.

Yes.  The South Dakota Legislature has declared teaching to be a profession. The Legislature stated that "It is declared to be in the interest of the state that the profession be recognized and that the profession accept its responsibilities in the development and promotion of standards of ethics, conduct, performance, preparation, and practices. . . . the teaching profession includes those persons certificated by the secretary of the Department of Education as classroom teachers, administrators, and other education specialists employed in public, federal, and private schools."

Delivery of a teacher's written request for a hearing must be established by:

1. certified mail with return receipt signed by the superintendent, chief executive officer, or board member, or a person authorized to accept certified mail for the school district; or
2. personal delivery evidenced by a receipt signed by the superintendent, chief executive officer, or board member; or
3. an affidavit of personal service upon the school district made by a person authorized to effect personal service no later than fifteen days after receipt of the notice by the teacher.

Delivery of any notification to a teacher to recommend termination or nonrenewal must be provided by:

1. certified mail with return receipt signed by the teacher;
2. personal delivery shown by a receipt signed by the teacher; or
3. an affidavit of personal service made by a person authorized to effect personal service.

If termination of a teacher is contemplated under SDCL 13-43-6.1, written notice of a recommendation for termination must be presented to the teacher and the school board by the superintendent or chief executive officer.  The recommendation must state the reason or reasons  upon which the recommendation is based, and the effective date of the recommended termination.

In addition, the notice shall identify the following rights:

             (1)      Access to the teacher's employment records;

             (2)      Upon request, a hearing before the school board to present reasons in person or in writing why the termination should not occur; and

             (3)      The right to be represented at the hearing at the teacher's cost.

 

The school board shall conduct the hearing, no sooner than fourteen days, and no later than forty-five days, after receipt of the written request for a hearing. The parties may waive these time limitations. If no hearing is requested by the teacher within the time and manner provided in § 13-43-6.9, the right to a hearing shall be deemed waived by the teacher; and the school board shall thereafter act on the recommendation without further notice or hearing.

No.  Although a collective bargaining agreement between a school district and its teachers may set forth provisions as to procedure or notice, no agreement may limit the protection afforded to a teacher under SDCL 13-43-6.5.