There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 9 - Retirement Systems
CHAPTER 12 - QUALIFIED EXCESS BENEFITS ARRANGEMENTS
SECTION 9-12-110. QEBA is a governmental plan.
SC Code § 9-12-110 (2013) What's This?
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.
HISTORY: 2008 Act No. 311, Section 28, eff June 4, 2008.
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