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South Carolina annuity rules

Who regulates annuities in South Carolina, what protections exist, and where to verify a carrier or producer before you buy.

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What South Carolina law says

Free-look period

A South Carolina annuity contract holder has at least 10 days after delivery to return the contract for a full refund — 20 days if it replaced another annuity, or 31 days if it was sold by a direct response insurer.

S.C. Code Ann. § 38-69-120South Carolina Code of Laws § 38-69-120 — Required contract provisions (Individual Annuities)Verified 2026-08-25

What your agent owes you

A producer recommending an annuity must act in your best interest, without placing the producer's or insurer's financial interest ahead of yours.

S.C. Code Regs. 69–29, Section V.ASouth Carolina Code of Regulations 69-29 (Suitability in Annuity Transactions), Section V.A — Best interest obligationsVerified 2026-08-25

How South Carolina taxes annuity income

South Carolina computes your taxable income starting from the Internal Revenue Code, so the taxable portion of an annuity payment is taxed as ordinary South Carolina income.

S.C. Code Ann. § 12-6-560South Carolina Code of Laws § 12-6-560 — Computation of resident individual's gross, adjusted gross, and taxable incomeVerified 2026-08-25

Who regulates annuities in South Carolina

Fixed annuities are insurance products, so they are overseen by the state insurance department rather than by the SEC. The department licenses the carriers and the producers who sell them, and it takes consumer complaints.

South Carolina insurance department

The South Carolina guaranty association

Every state has a life and health insurance guaranty association that steps in when a member insurer fails. Coverage terms are set by state law and differ by state and by product. Contact the association directly for what applies to a specific contract.

South Carolina Life and Accident and Health Insurance Guaranty Association

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This page is educational and is not legal, tax, or insurance advice. State rules change. Verify anything here with the South Carolina insurance department before acting.