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.
QEBA is a governmental plan
S.C. Code Ann. § 9-12-110, under Title 9, Chapter 12.
S.C. Code Ann. § 9-12-110