South Carolina Statutes
§ 9-12-110 — QEBA is a governmental plan.
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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South Carolina § 9-12-110 (QEBA is a governmental plan.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.