Hawaii Administrative Code

(a) Only emergency withdrawals which have been approved by the board shall be made under the plan. (b) Payments shall be made as directed by the board and shall include amounts which are required to be withheld for income tax purposes. (c) If an emergency withdrawal is not approv…

(a) When a participant changes employment from one employer to another employer under the plan, benefits shall not be payable under the plan. The participant's deferred compensation account with respect to previously deferred amounts shall continue in full force and effect. (b) T…

(a) Regardless of any other provision of the plan or these rules, when a participant separates from service under the plan, benefits shall not be payable under the plan if the following conditions exist:(1) The participant separates from service to accept employment with an entit…

(a) If a participant has previously deferred compensation under another eligible plan which has a plan-to-plan transfer provision in accordance with regulations governing section 457 of the Internal Revenue Code, 26 U.S.C. § 457, the transfer of previously deferred amounts from t…

(a) A board review may be requested by an employee regarding an action taken by the administrator, as it applies to the employee, which the employee believes is inconsistent with the plan or this chapter. The employee shall make reasonable efforts to resolve the disagreement with…

An employee's request for a board review may be disposed of with or without an appearance before the board. The employee shall be promptly notified by the board in writing of the results of its review. Notes Haw. Code R. § 14-44-38 [Eff. MAY 12 1983] (Auth: HRS § 88E-3) (Imp: HRS…

(a) Designated Roth contributions shall apply to contributions after December 31, 2023. (b) Designated Roth contributions shall be treated as includible in the participant's gross income at the time the participant would have received that amount in cash if the participant had no…

(a) A participation agreement shall be rejected if: (1) The participation agreement is incomplete; (2) An entry in the participation agreement is inconsistent with the plan or this chapter; or (3) The applicant does not meet the eligibility requirements. (b) If a participation ag…

(a) The amount to be deferred as a designated Roth contribution shall be deposited into a designated Roth account in the plan. (b) Contributions, withdrawals, gains, losses, and other credits or charges shall be separately accounted for in the designated Roth account for the purp…

(a) Rollovers may be permitted, including transfers from a Roth elective deferral account under an eligible retirement plan to a Roth elective deferral account under the plan; or from a Roth elective deferral account under the plan to a Roth elective deferral account under an eli…

(a) A participant may elect a direct rollover into the designated Roth account under the plan from another Roth elective deferral account, provided that the amount satisfies the rules for distribution under the Code. (b) A participant may elect a direct rollover out of the plan t…

(a) A distribution from the designated Roth account is a qualified distribution if the distribution occurs at least five years after the year of the participant's first designated Roth and is made:(1) On or after attainment of age 59 1/2 years; (2) On account of the employee's di…

(a) A participant may request an in-service withdrawal for coronavirus related distributions under the CARES Act, provided that the withdrawal is a single or lump sum or partial lump sum distribution from the account up to a maximum aggregate limit of $100,000 on or after January…

A participant may repay all or part of the amount of a coronavirus related distribution to the plan within three years after the date of the distribution was received, and as prescribed under the Code. Notes Haw. Code R. § 14-44-45 [Eff and comp 10/7/2023] (Auth: HRS § 88E-3) (Im…

(a) It shall be the responsibility of a participant to notify the administrator in writing of any change in an entry on the participation agreement. (b) Upon receipt of a notification of change, the administrator shall promptly inform the participant whether the change requires: …

A former participant may again apply for enrollment in the plan by filing a participation agreement with the administrator. Notes Haw. Code R. § 14-44-6 [Eff. MAY 12 1983] (Auth: HRS § 88E-3) (Imp: HRS §§ 88E-2, 88E-3) Comp 10/7/2023

(a) Only compensation from an employer which has not yet been paid shall be deferred under the plan. (b) Upon receipt of a payroll authorization form signed by the participant, which designates the amount of compensation to be deferred, compensation shall be deferred each payroll…

(a) The minimum deferral amount per pay period shall be $10 per investment product. (b) The maximum deferral amount, for both pretax and Roth contributions, per taxable year, including a taxable year under section 14-44-9, shall be identical to the limits established under sectio…

(a) A participant who will attain age fifty or more before the end of the calendar year shall be eligible to elect an additional amount of elective deferrals as established under the Code; provided that the additional amount is not made in the same year as elected under subsectio…

(a) The exempt service consists of those positions, and persons in these positions, and persons providing personal services which are by statute excepted from all or part of the provisions of the civil service and compensation laws of the State. (b) All positions and persons in t…

(a) The director shall exempt positions or personal services in accordance with statute upon finding that the conditions and requirements of the statute are met. (b) The director may establish standards and procedures for the exemption of positions. (c) The director may revoke a …

(a) The plan administrator may make certain administrative cancellations or changes in coverage, as allowed under section 125 of the Code. (b) Any cancellation or change in election shall remain in effect until a subsequent allowable cancellation or change is properly filed by th…

(a) A person shall be eligible to participate in this plan only:(1) If the person is employed by the State of Hawaii; and (2) If the person is eligible for benefits under a component plan. (b) Eligibility shall commence on the date the employee first becomes eligible for benefits…

(a) An employee may enroll in this premium conversion plan by completing a benefit election form(s) in accordance with subchapter 3, benefit elections, or by any other process authorized by the plan administrator. (b) While an employee is a participant in this plan, any required …

"Component plan" means: (1) Any health benefit plan provided by or through an entity (e.g., the Hawaii employer-union health benefits trust fund under chapter 87A, HRS) authorized by statute to administer the State's health benefits plans, which is an "accident or health plan" wi…

(a) All benefit election forms and other communications from any employee or other person to the plan administrator required or permitted under this plan shall be: (1) In a form as prescribed from time to time by the plan administrator: (2) Mailed by first-class mail or delivered…

Subject to the conditions and limitations of this plan and the component plans, an employee may elect to have compensation reduced and to have the employer pay eligible expenses by submitting the benefit election form(s) required under section 14-51-21 to the plan administrator, …

An employee's benefit election shall remain in effect for the duration of the person's employment or the duration of this plan unless canceled or changed as provided below: (1) An employee may voluntarily cancel or change a benefit election during a designated enrollment period b…

(a) A benefit election may be voluntarily canceled or changed prior to the end of a period of coverage, if both of the following conditions are met: (1) The cancellation or change is on account of and is consistent with a change in status authorized under section 125 of the Code …

The plan administrator or the delegated representative(s) will review each benefit election form that is submitted by an employee to determine whether it is correct and is accompanied by any required documentation. Notes Haw. Code R. § 14-51-25 [Eff. DEC 15 1989] (Auth: SLH 1989,…

(a) An application for benefit election shall be rejected or canceled if: (1) The form is incomplete; (2) An entry in the form is inconsistent with the plan or this chapter; or (3) The applicant is not eligible under a component plan. (b) If an application is rejected or canceled…

Subject to the conditions and limitations of the plan, an employee may elect to have the employer pay monthly employee contributions for self only and family enrollments required under the terms of the component plan in any plan year. No payment will be made by the employer if no…

All benefits under this plan shall be funded through compensation reduction elections authorized by participating employees. The compensation received during a period of coverage by each participating employee shall be reduced by the allocated amount Compensation reduction will b…

Compensation reduction shall be limited to the amount of eligible expenses in any period of coverage. Except in the case of the occurrence of an event defined in section 14-51-24(a), an employee cannot change an election during a period of coverage. In the event the required empl…

subject to the conditions and limitations of this plan and the employee's available compensation, the employer shall pay the eligible expenses for the component plan(s) in compliance with the employee's election, and such payment shall constitute a nontaxable benefit to the emplo…

Amounts of compensation reduction will be used only for eligible expenses actually incurred during the period of coverage for which such designation applies. Any amount of compensation reduction designated by the employee which has not been paid on behalf of the employee for elig…

The types and amounts of benefits available under each component plan, the requirements for participating in each such plan, and the terms and conditions of coverage and benefits under each such plan are as set forth from time to time in the component plans. The benefit descripti…

The director of human resources development of the State of Hawaii shall be the administrator of this plan. Notes Haw. Code R. § 14-51-41 [Eff. 12/15/89; am OCT 26 1998] (Auth: HRS § 78-62) (Imp: HRS §§ 78-61, 78-62)

The plan administrator shall: (1) Have authority to control and manage the administration of this plan, and to delegate such authority subject to any procedure duly adopted by the employer; and (2) Be the named fiduciary under this plan. Notes Haw. Code R. § 14-51-42 [Eff. DEC 15…

The plan administrator may be removed, with or without cause, and a new plan administrator may be appointed by the governor of the State of Hawaii. Notes Haw. Code R. § 14-51-43 [Eff. DEC 15 1989] (Auth: SLH 1989, Act 63) (Imp: SLH 1989, Act 63)

The plan administrator shall administer this plan and shall have the powers and duties specified in this plan to take all action and make all decisions necessary or proper to carry out this plan. The determination of the plan administrator as to any questions involving the genera…

The employer shall maintain appropriate accounts showing the fiscal transactions of this plan. Notes Haw. Code R. § 14-51-45 [Eff. DEC 15 1989] (Auth: SLH 1989, Act 63) (Imp: SLH 1989, Act 63)

The plan administrator or any person to whom the plan administrator may delegate any duty or power in connection with administering this plan, and the employer and the elected and appointed officials, and employees thereof, shall be entitled to rely conclusively upon, and shall b…

The plan administrator and delegated representative(s) shall use ordinary care and reasonable diligence in the performance of the duties hereunder, but shall not be personally liable by virtue of any contract, agreement, bond, or other instrument made or executed, unless resultin…

All expenses incurred prior to termination of this plan that shall arise in connection with the administration of this plan, including but not limited to administrative expenses and compensation, and other expenses and charges of any actuary, accountant, counsel, specialist, or o…

The plan administrator may authorize any representative(s) to make any payment on behalf of the plan administrator, to execute or deliver any instrument or to handle the day-to-day general administration of this plan. Notes Haw. Code R. § 14-51-49 [Eff. DEC 15 1989] (Auth: SLH 19…

An employee may request a review of any denial by the plan administrator as outlined in section 14-51-51. Notes Haw. Code R. § 14-51-50 [Eff. DEC 15 1989] (Auth: SLH 1989, Act 63) (Imp: SLH 1989, Act 63)