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Home » US Law » 2022 Hawaii Revised Statutes » Division 1. Government » Title 7. Public Officers and Employees » 88D. Tax Deferred Compensation Plans for Public Employees

88D-1 Definitions.

§88D-1 Definitions. As used in this chapter, unless the context clearly indicates otherwise: “Employee” shall have the same meaning as defined in section 76-11. “Jurisdiction” shall have the same meaning as defined in section 76-11. “Special pay plan” means a governmental retirement plan that meets the requirements of sections 401(a) and 414(d) of the Internal […]

88D-2 Special pay plan; authority established; participation.

§88D-2 Special pay plan; authority established; participation. (a) Each jurisdiction may establish a special pay plan for its employees. (b) Eligibility and participation in a special pay plan shall be determined by each jurisdiction; provided that the plan shall be: (1) In accordance with chapter 89, for employees subject to a collective bargaining agreement; and […]

88D-3 Special pay plans; implementation.

§88D-3 Special pay plans; implementation. (a) All accumulated vacation allowance of an employee who separates from service in a jurisdiction that has established a special pay plan shall be paid to the special pay plan. (b) The employer shall pick up any mandatory employee contribution of accumulated vacation allowance to the special pay plan within […]

88D-4 Administration of a special pay plan.

§88D-4 Administration of a special pay plan. (a) Each jurisdiction that establishes a special pay plan shall be responsible for the administration of the plan. (b) Each jurisdiction, individually or jointly with other jurisdictions, may contract the services of a special pay plan provider to administer the respective jurisdiction or jurisdictions’ special pay plan. Each […]

88D-5 Costs of a special pay plan.

§88D-5 Costs of a special pay plan. Costs associated with the implementation and administration of a special pay plan established pursuant to this chapter shall be borne by the selected plan provider. [L 2003, c 109, pt of §2]