South Carolina Code of Laws
Chapter 11 - Police Officers Retirement System
Section 9-11-355. Compliance with USERRA.

Effective December 12, 1994, and notwithstanding any provision in this chapter to the contrary, contributions, benefits, and service credit with respect to qualified military service will be provided in accordance with Section 414(u) of the Internal Revenue Code.
HISTORY: 2008 Act No. 311, Section 25, eff June 4, 2008.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 9 - Retirement Systems

Chapter 11 - Police Officers Retirement System

Section 9-11-10. Definitions.

Section 9-11-15. Payments to beneficiaries may include payments to persons, trustees, and estates.

Section 9-11-20. System created; corporate powers; name; director.

Section 9-11-25. Retirement of probate judges.

Section 9-11-27. Magistrates' participation in the South Carolina Police Officers Retirement System.

Section 9-11-30. The Board shall administer system; powers and duties.

Section 9-11-35. Confidentiality of member records.

Section 9-11-40. Application to become an employer under system; membership in system; classification of members; transfer of contributions and credited service to South Carolina Retirement System; continuation of membership in correlated systems.

Section 9-11-45. Employer may require members of local retirement system to become members of South Carolina Police Officers' Retirement System; maintenance of local system.

Section 9-11-48. Transfer of local retirement system for firefighters to state system.

Section 9-11-50. Establishing service credit by making payments into the system; reestablishment of service credits; employer payments; credit for unused sick leave; rules and regulations.

Section 9-11-60. Retirement allowances; retirement after age fifty-five; purchases of additional service credit.

Section 9-11-80. Retirement allowances; disability retirement; periodic reexaminations; discontinuation or reduction of allowances.

Section 9-11-90. Effect of restoring beneficiary to service; retirement after return to service.

Section 9-11-100. Members who stop police work may withdraw contributions.

Section 9-11-110. Lump sum paid in event of death.

Section 9-11-120. Preretirement Death Benefit Program; post-retirement death benefit payment.

Section 9-11-125. Death Benefit Plan.

Section 9-11-130. Survivor may elect to receive allowance for life in lieu of lump-sum payment.

Section 9-11-140. Accidental Death Benefit Program.

Section 9-11-150. Optional forms of retirement allowances.

Section 9-11-155. Compliance with Internal Revenue Code.

Section 9-11-160. Allowances paid monthly.

Section 9-11-170. Supplemental Allowance Program.

Section 9-11-175. Compliance with Internal Revenue Code Section 401(a)(9).

Section 9-11-180. Department of Public Safety authorized to pay certain monies into system on behalf of active highway patrol member employees; use of such monies.

Section 9-11-190. Certain monies paid into system from state's general fund on behalf of active member employees; use of such monies.

Section 9-11-200. Certain monies may be paid into system by employers on behalf of active member employees; use of such monies.

Section 9-11-210. Contributions of members; employer to pay required member contributions on earnings after July 1, 1982; tax treatment; funding; retirement treatment.

Section 9-11-220. Contributions of employers.

Section 9-11-225. Employer and employee contribution rates.

Section 9-11-230. Contributions paid monthly; state funds may be withheld if records or money not received on time.

Section 9-11-260. Deposit of assets.

Section 9-11-265. Interest on member accounts.

Section 9-11-270. Allowances and other rights exempt from taxation and legal process; exceptions; assignment.

Section 9-11-280. Contracts with members are obligations of system only; rights of members upon termination of system or discontinuation of contributions.

Section 9-11-290. Property of system is exempt from state and local taxes.

Section 9-11-300. Increase in retirement allowances as of July 1, 1974.

Section 9-11-312. Retirement allowance adjustment.

Section 9-11-315. Beneficiaries receiving Medicaid (Title XIX) sponsored nursing home care; effect on benefits; exception.

Section 9-11-320. False statements and falsification of records.

Section 9-11-350. Compensation used to determine benefits to be subject to federal limitations.

Section 9-11-355. Compliance with USERRA.

Section 9-11-360. Compliance with Internal Revenue Code Section 415.

Section 9-11-510. South Carolina Police Officers Retirement System shall pay certain retirement allowances and death benefits; appropriations.

Section 9-11-520. Rights of participants on June 30, 1963 in service of political subdivisions not members of South Carolina Police Officers Retirement System.

Section 9-11-525. Increase in monthly benefits under Police Insurance and Annuity Fund.