South Carolina Statutes
§ 9-12-110 — QEBA is a governmental plan.
South Carolina § 9-12-110
This text of South Carolina § 9-12-110 (QEBA is a governmental plan.) 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. § 9-12-110 (2026).
Text
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.
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Legislative History
HISTORY: 2008 Act No. 311, SECTION 28, eff June 4, 2008.
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
No assignment.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 9-12-110, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12/9-12-110.