South Carolina § 8-23-110 - Employer contributions; matching and other contributions by political subdivisions of State; determination of amount and terms of State contributions.
Full text of South Carolina South Carolina Code of Laws § 8-23-110 — Employer contributions; matching and other contributions by political subdivisions of State; determination of amount and terms of State contributions., with citation guidance and answers to common questions.
§ 8-23-110. Employer contributions; matching and other contributions by political subdivisions of State; determination of amount and terms of State contributions.
(A) The Board of Directors of the South Carolina Public Employee Benefit Authority shall ensure that plan documents governing deferred compensation plans administered by the board permit employer contributions to the extent allowed under the Internal Revenue Code.
(B) Political subdivisions of the State, including school districts, participating in deferred compensation plans administered by the board or such plans offered by other providers may make matching or other contributions on behalf of their participating employees.
(C) As an additional benefit for state employees, and to the extent funds are appropriated for this purpose, the State shall make matching or other contributions on behalf of state employees participating in the deferred compensation plans offered by the board or such plans offered by other providers in an amount and under the terms and conditions prescribed for such contributions by the board.
HISTORY: 2000 Act No. 387, Part II, SECTION 6A, eff July 1, 2000; 2012 Act No. 278, Pt IV, Subpt 2, SECTION 38.C, eff January 1, 2014.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 8-23-110
What does South Carolina Code of Laws § 8-23-110 cover?
Section 8-23-110 ("Employer contributions; matching and other contributions by political subdivisions of State; determination of amount and terms of State contributions.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 8-23-110?
A common citation format is "South Carolina Code of Laws § 8-23-110" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 8-23-110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.