2011 Hawaii Code
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 Revenue Code, and which may be a qualified pick-up plan under section 414(h)(2) of the Internal Revenue Code. [L 2003, c 109, pt of §2]
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