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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 9-12-110: QEBA is a governmental plan.

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Where this section sits in the code
  1. Title 9 - RETIREMENT SYSTEMS
  2. CHAPTER 12 Qualified Excess Benefits Arrangements

A QEBA is a portion of a governmental plan as defined in Section 414(d) of the Internal Revenue Code, and is intended to meet the requirements of Internal Revenue Code Sections 115 and 415(m), and shall be so interpreted and administered.

Collected 2026-09-02T06:29:59Z. Source file · JSON

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