South Carolina National Guard members are considered federal employees; therefore, the pension benefits provided through the state’s South Carolina National Guard Retirement System (SCNG Plan) are intended to supplement the retirement benefits provided from the federal government.
While the SCNG Plan was previously closed to new entrants, state law reopened the system to individuals who become members of the National Guard after June 30, 1993. This law applies to National Guard pension benefits payable on or after January 1, 2007.
SCNG Plan benefits are not subject to state income taxes.
For more information on the pension benefits provided through the SCNG Plan, please review our South Carolina National Guard Retirement System Supplemental Benefits Plan Guide.