2017 New Hampshire Revised Statutes
Title VI - PUBLIC OFFICERS AND EMPLOYEES
Chapter 100-B - NEW HAMPSHIRE LENGTH OF SERVICE AWARDS PROGRAM FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY MEDICAL PERSONNEL
Section 100-B:4-a - Hazardous Duty Group.

    100-B:4-a Hazardous Duty Group. –
    I. A sponsor may establish a hazardous duty group as an addition to the service awards program in this chapter according to the procedure for adoption provided in RSA 100-B:3. Upon adoption of a hazardous duty group by a sponsor, the sponsor shall allocate 7.5 percent of base pay compensation of a participant for services performed for contribution to the trust fund under RSA 100-B:8.
    II. The committee shall establish in rules adopted pursuant to RSA 541-A the following:
       (a) The procedures and requirements for participation in the deferred compensation plan by members of a hazardous duty group.
       (b) The definition and determination of compensation or base pay of a hazardous duty group participant.
       (c) The administration and qualification of the provision of this section as a safe harbor retirement benefit plan in compliance with Internal Revenue Code requirements, and applicable Internal Revenue Service rules and orders.

Source. 2002, 132:2, eff. July 8, 2002.

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