{"data":{"id":"us-sc/s.c.-code-ann.-9-12-110","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 9-12-110","heading":"QEBA is a governmental plan.","body":"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.","path":["Title 9 - RETIREMENT SYSTEMS","CHAPTER 12 Qualified Excess Benefits Arrangements"],"source_url":"https://www.scstatehouse.gov/code/t09c012.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:29:59Z","sha256":"8b574b1ea47c6b9e1ab741578e146fd239f2e1b48909118d7f0be5831fca435d","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-9-12-100","next":"us-sc/s.c.-code-ann.-9-12-120"},"notice":"GroundRules: Original legal text. Not legal advice."}