Public Employee Benefit Authority Documents

The South Carolina Public Employee Benefit Authority publishes documents on the agency mission of the administration and management of the state’s employee insurance programs and retirement systems.

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  • Publication
    Seleccione su plan de jubilación Año Fiscal 2025
    (South Carolina State Library, 2025) South Carolina Public Employee Benefit Authority
    SC state government employees have the option to enroll in either the South Carolina Retirement System or the State Optional Retirement Program. This guide provides general information about and a comparison of the two plans to help you make your choice.
  • Publication
    Group Health Benefits Plan of the Employees of the State of South Carolina, the Public School Districts, and Participating Entities
    (South Carolina State Library, 2025-01-01) South Carolina Public Employee Benefit Authority
    This describes the group health plan for school district employees.
  • Publication
    MUSC Group Health Benefits Plan for Employees of the Medical University of South Carolina, the Medical University Hospital Authority, and Other Participating Entities
    (South Carolina State Library, 2025-01-01) South Carolina Public Employee Benefit Authority
    This explains the health benefits plan for MUSC and the Medical University Hospital Authority.
  • Publication
    Resumen del seguros 2025
    (South Carolina State Library, 2025) South Carolina Public Employee Benefit Authority
    The annual insurance summary, printed in Spanish, provides a concise overview of state employees' insurance benefits.
  • Publication
    Guía de Beneficios del Seguro 2025
    (South Carolina State Library, 2025) South Carolina Public Employee Benefit Authority
    This guide, printed in Spanish, provides an overview of the insurance programs the South Carolina Public Employee Benefit Authority offers plus premiums and contact information.
  • Publication
    Group Dental Insurance Benefit Plan for South Carolina Public Employees, Active and Retired
    (South Carolina State Library, 2025-01) South Carolina Public Employee Benefit Authority
    This document explains the group dental plan for South Carolina state employees.
  • Publication
    Flexible Benefits Plan for Employees of the State of South Carolina and Optional Employers
    (South Carolina State Library, 2025-01) South Carolina Public Employee Benefit Authority
    This Flexible Benefits Plan for the Employees of the State of South Carolina and Local Subdivisions (“Plan”) is a complete amendment and restatement of the Plan, effective as of January 1, 2025, except as otherwise provided. The purpose of the Plan is to provide eligible employees of the State of South Carolina and participating local subdivisions the ability to design a package of benefits that fits their individual needs on a favorable tax basis.
  • Publication
    Popular Annual Financial Report Fiscal Year Ended June 30, 2024
    (South Carolina State Library, 2024-12-16) South Carolina Public Employee Benefit Authority; South Carolina Retirement Systems
    The Popular Annual Financial Report for the South Carolina Retirement Systems is intended to provide a summary of the Systems' annual financial information in an easily understandable format to supplement the more thorough Comprehensive Annual Financial Report. Data presented in this report was prepared in accordance with Generally Accepted Accounting Principles.
  • Publication
    Select Your Retirement Plan Fiscal Year 2025
    (South Carolina State Library, 2024-12-18) South Carolina Public Employee Benefit Authority
    SC state government employees have the option to enroll in either the South Carolina Retirement System or the State Optional Retirement Program. This guide provides general information about and a comparison of the two plans to help you make your choice.
  • Publication
    Insurance Coverage for the Medicare-eligible Member 2025
    (South Carolina State Library, 2024-12-11) South Carolina Public Employee Benefit Authority
    This insurance benefits guide contains an abbreviated description of insurance benefits provided by or through the South Carolina Public Employee Benefit Authority. The Plan of Benefits documents and benefits contracts contain complete descriptions of the health and dental plans and all other insurance benefits.
  • Publication
    South Carolina Retirement System (SCRS) Actuarial Valuation Report as of July 1, 2024
    (South Carolina State Library, 2024-07-01) Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority
    This report describes the current actuarial condition of the South Carolina Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution rates, as well as analyzes changes in the System’s financial condition. In addition, the report provides various summaries of the data.
  • Publication
    South Carolina National Guard Supplemental Retirement Plan (SCNG) Actuarial Valuation Report as of July 1, 2024
    (South Carolina State Library, 2024-07-01) Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority
    This report describes the current actuarial condition of the South Carolina National Guard Supplemental Retirement Plan, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution rates, as well as analyzes changes in the System’s financial condition. In addition, the report provides various summaries of the data.
  • Publication
    Retirement System for Members of the General Assembly of the State of South Carolina (GARS) Actuarial Valuation Report as of July 1, 2024
    (South Carolina State Library, 2024-07-01) Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority
    This report describes the current actuarial condition of the South Carolina Retirement System for Members of the General Assembly, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution rates, as well as analyzes changes in the System’s financial condition. In addition, the report provides various summaries of the data.
  • Publication
    Retirement System for Judges and Solicitors of the State of South Carolina (JSRS) Actuarial Valuation Report as of July 1, 2024
    (South Carolina State Library, 2024-07-01) Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority
    This report describes the current actuarial condition of the South Carolina Judges and Solicitors Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution rates, as well as analyzes changes in the System’s financial condition. In addition, the report provides various summaries of the data.
  • Publication
    Police Officers Retirement System (PORS) Actuarial Valuation Report as of July 1, 2024
    (South Carolina State Library, 2024-07-01) Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority
    This report describes the current actuarial condition of the South Carolina Police Officers Retirement System, determines the unfunded liability and the calculated funding period based on the scheduled employer and member contribution rates, as well as analyzes changes in the System’s financial condition. In addition, the report provides various summaries of the data.
  • Publication
    GASB Statements No. 67 and 68 Accounting and Financial Reporting for Pensions as of June 30, 2024
    (South Carolina State Library, 2024-06-30) Gabriel Roeder Smith & Company; South Carolina Public Employee Benefit Authority
    This report contains information for each of the five retirement systems (i.e. South Carolina Retirement System, Police Officers Retirement System, Judges and Solicitors Retirement System, General Assembly Retirement System, and South Carolina National Guard Supplemental Retirement Plan) in connection with the Governmental Accounting Standards Board (GASB) Statement No. 67, “Financial Reporting for Pension Plans.” Additionally, this report provides employers participating in the South Carolina Retirement Systems with information that is required in connection with GASB Statement No. 68, “Accounting and Financial Reporting for Pensions.”
  • Publication
    Federally Mandated Notices
    (South Carolina State Library, 2024-12-20) South Carolina Public Employee Benefit Authority
    This paper explains certain federally mandated notices concerning insurance including Grandfathered notice, Summaries of Benefits and Coverage, Notice of Privacy Practices, HIPAA Notice of Special Enrollment Rights, Women’s Health and Cancer Rights Act, Newborn’s and Mother’s Health Protection Act, New Health Insurance Marketplace coverage options and your health coverage, Premium assistance under Medicaid and the Children’s Health Insurance Program (CHIP) and Medicare Part D creditable coverage letter.
  • Publication
    Publication Frequently Asked Questions Limited-use Medical Spending Account
    (South Carolina State Library, 2024-12-04) South Carolina Public Employee Benefit Authority
    This answers questions about the PEBA sponsored limited-use medical spending account.
  • Publication
    Frequently Asked Questions Health Savings Account
    (South Carolina State Library, 2024-12-04) South Carolina Public Employee Benefit Authority
    This answers questions about PEBA provided health savings accounts.
  • Publication
    Frequently Asked Questions Dependent Care Spending Account
    (South Carolina State Library, 2024-12-04) South Carolina Public Employee Benefit Authority
    This answers questions about the PEBA sponsored limited-use dependent care spending account.