South Carolina National Guard members are considered federal employees; therefore, the pension benefits provided through the state’s National Guard Retirement System (NGRS) are intended to supplement the retirement benefits provided from the federal government.
While NGRS 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.
NGRS benefits are not subject to state income taxes.
For more information on the pension benefits provided through NGRS, please review our National Guard Retirement System Supplemental Benefits Plan Guide.
