S.C. Code Regs. 117-1000.1 — What Constitutes an Officer of a Corporation

An officer of a corporation is a person who by election or appointment is empowered to perform
official functions of a corporation. By official functions is meant any duty devolving a President, Vice-
President, Treasurer, Assistant Treasurer, Secretary, Assistant Secretary, or other officer elected by the
Board of Directors.
Where the Board of Directors delegated the power to the President to name other officers, such
appointees are deemed appointed officers.