South Carolina Statutes
§ 9-12-10 — Definitions.
South Carolina § 9-12-10
This text of South Carolina § 9-12-10 (Definitions.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 9-12-10 (2026).
Text
As used in this chapter, unless a different meaning is plainly required by the context:
(1)"Board" means the Board of Directors of the South Carolina Public Employee Benefit Authority acting as trustee of the retirement systems and acting through its Division of Retirement Systems.
(2)"Internal Revenue Code" means the Internal Revenue Code of 1986, as amended from time to time.
(3)"QEBA" means a Qualified Excess Benefit Arrangements under Section 415(m) of the Internal Revenue Code.
(4)"Retirement system" means the South Carolina Retirement System, Retirement System for Judges and Solicitors, Retirement System for Members of the General Assembly, and Police Officers Retirement System established pursuant to Chapters 1, 8, 9, and 11 of this title.
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Legislative History
HISTORY: 2008 Act No. 311, SECTION 28, eff June 4, 2008; 2012 Act No. 278, Pt IV, Subpt 2, SECTION 55, eff July 1, 2012.
Nearby Sections
12
§ 9-12-10
Definitions.§ 9-12-100
QEBA funds unsecured.§ 9-12-110
QEBA is a governmental plan.§ 9-12-120
No deduction for employer contributions.§ 9-12-30
Administration of QEBAs.§ 9-12-60
Amount of contributions to the QEBA.§ 9-12-80
No ability to defer.§ 9-12-90
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Bluebook (online)
South Carolina § 9-12-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12/9-12-10.