Title 7, Public Officers And Employees

§88-74 Allowance on service retirement. (a) Upon retirement from service, a member shall receive a maximum retirement allowance as provided in this section. (b) If a member, who became a member before July 1, 2012, has attained age fifty-five, the member's maximum retirement allo…

§88-74.5 Finalizing of pensions. (a) The system shall finalize a retirant's pension benefit within six calendar months following the month of the retirant's retirement when the effective date of retirement is the first day of the month. When the effective date of retirement is De…

§88-74.6 Unreduced allowance on service retirement; when applicable. In addition to those positions identified in section 88-74(e) and notwithstanding any law in this part that requires a member to attain age fifty-five to qualify for an unreduced service retirement allowance, if…

§88-74.7 Commencement of benefits on required beginning date. (a) The purpose of this section is to provide for distribution of benefits in accordance with a reasonable and good faith interpretation of section 401(a)(9) of the Internal Revenue Code. Section 401(a)(9) of the Inter…

[§88-74.8] Forfeiture of benefits; felony convictions. (a) If a member, former member, or retirant is convicted of a felony and the court finds that, by a preponderance of the evidence, the felony is related to the employment of the member, former member, or retirant by the State…

§88-75 Ordinary disability retirement. (a) Under rules the board of trustees may adopt, upon application of a member in service or on leave without pay, or the person appointed by the family court as guardian of an incapacitated member, any member who has ten or more years of cre…

§88-76 Allowance on ordinary disability retirement. Upon retirement for ordinary disability, a member shall receive a maximum retirement allowance of one and three-fourths per cent of the member's average final compensation for each year of credited service; except that for each …

§88-79 Service-connected disability retirement. (a) Under rules the board of trustees may adopt, upon application of a member, or the person appointed by the family court as guardian of an incapacitated member, any member while employed in a position in which all contributions re…

§88-8 University of Hawaii optional retirement system. (a) Notwithstanding any other law to the contrary, the board of regents may establish without regard to the public notice or public hearing requirements of chapter 91, a retirement system separate from the state employees' re…

§88-80 Allowance on retirement for service-connected disability. Upon retirement for service-connected disability, a member shall receive the amount of the member's accumulated contributions and a maximum retirement allowance that shall consist of fifty per cent of the member's a…

§88-81 Average final compensation. (a) Average final compensation is the average annual compensation, pay, or salary upon which a member has made contributions as required by parts II, VII, and VIII of this chapter. (b) The average final compensation of members shall be calculate…

§88-81.5 Federal tax limits on annual compensation. (a) Effective July 1, 1996, compensation used to determine "average final compensation" under section 88-81 and employee contributions picked up by the employer under section 88-46 or 88-326, shall be subject to the annual limit…

§88-82 Petition for contested case hearing regarding disability retirement or accidental death benefits; attorney's fees and costs. (a) A member or applicant who is not satisfied with the preliminary decision of the board to grant or deny an application for disability retirement …

§88-83 Election of retirement allowance option. (a) Upon retirement, any member may elect to receive the maximum retirement allowance to which the member is entitled computed in accordance with section 88-74, 88-76, or 88-80, and in the event of the retirant's death, there shall …

§88-83.5 Benefit limitations. (a) Notwithstanding any other law to the contrary, the benefits payable to all employees who first become members on or after January 1, 1990, shall be subject to the limitations set forth in section 415 of the Internal Revenue Code of 1986, as amend…

§88-84 Ordinary death benefit. (a) Upon receipt by the system of proper proof of a member's death occurring in service or while on authorized leave without pay, there shall be paid to the member's designated beneficiary an ordinary death benefit consisting of: (b) If the member's…

[§88-84.5] Federal limits on annual compensation for ordinary death benefit. (a) Commencing July 1, 1996, compensation used to determine the benefit payable under section 88-84(a)(1) shall be subject to the annual limit set forth in section 401(a)(17) of the Internal Revenue Code…

§88-85 Accidental death benefit. (a) In the case of an accidental death as determined by the system pursuant to section 88-85.5, there shall be paid to the member's designated beneficiary or to the member's estate the amount of the member's accumulated contributions and there sha…

§88-85.5 Applications for accidental death benefits; approval by the system. (a) Under rules the board of trustees may adopt, an application for service-connected accidental death benefits may be filed with the system by or on behalf of the claimant pursuant to section 88-85, 88-…

§88-87 Adjustment for deficiency in accumulated contributions. Upon retirement, the maximum retirement allowance of any member whose accumulated contributions are deficient shall be reduced by an amount which is the actuarial equivalent of the amount of the deficiency. A deficien…

§88-88 Adjustment of retirement allowances of retirants. The retirement allowance of any class A member whose allowance was reduced by reason of social security coverage subsequent to December 31, 1955, shall be increased by the amount of such reduction; provided that the increas…

§88-89 Minimum amount. Each retirant who has a minimum of ten years of credited service and whose service retirement allowance is less than $50 per month, shall be paid an amount which, together with the retirant's retirement allowance, equals the sum of $50 per month. [L 1943, c…

§88-9 Employment of retirants. (a) A retirant may not be employed by the State or by any county unless the retirant is reenrolled in the system pursuant to this chapter, or unless the employment, without reenrollment, is authorized by this section. A retirant whose employment wit…

§88-90 Post retirement allowances. (a) There shall be payable to each person receiving any pension, annuity or retirement allowance, a post retirement allowance which shall consist of an amount equivalent to one and one-half per cent of the monthly pension, annuity, or retirement…

§88-90.5 Actuarial assumptions. (a) Notwithstanding any provision in this chapter to the contrary, the board may approve the effect of the post retirement allowance under section 88-90, or of any other mandatory fixed scheduled increase in the benefits payable under part II, VII,…

§88-91 Exemption from taxation and execution. The right of a person to a pension, an annuity or a retirement allowance, to the return of contributions, the pension, annuity or retirement allowance itself, any optional benefit or death benefit, any other right accrued or accruing …

§88-92 Garnishment in certain cases; procedure. Whenever the comptroller or attorney general of the State, or any county finance director or attorney, or the head of any department, bureau, board or other agency of the State or any county finds, or has reason to believe, that any…

§88-93 Named beneficiaries by members and by former employees; effect of marriage, entry into reciprocal beneficiary relationship, divorce, termination of reciprocal beneficiary relationship, or death. (a) All written designations of beneficiaries for members and for former emplo…

§88-93.5 Distribution of property in a divorce action. (a) As used in this section: "Alternate payee" means a spouse or former spouse of a member, a former member who has vested benefit status, or retirant who is recognized by a domestic relations order as having a right to recei…

§88-94 Withholding of income taxes. Pension, annuity, and retirement allowance payments from the system shall be subject to income tax withholding requirements as set forth by the federal government; payment of these taxes as withheld shall be the liability of the system. The boa…

§88-95 Withholding of dues and insurance premiums. A retirant or the retirant's surviving beneficiary shall have withheld from the retirant's or the retirant's surviving beneficiary's pension, annuity, or retirement allowance, payments to the employer-union health benefits trust …

§88-96 Rights of members separated from service. (a) Any member who ceases to be an employee and who became a member before July 1, 2012, and has fewer than five years of credited service, excluding unused sick leave, or who becomes a member after June 30, 2012, and has fewer tha…

§88-97 Return to service of a member who has vested benefit status. If a former member who has a vested benefit status as provided in section 88-96(b) returns to service before the former member's retirement, the former member shall again become a member and shall contribute for …

§88-98 Return to service of a retirant. (a) Any retirant who returns to employment requiring active membership in the system shall be reenrolled as an active member of the system in the same class from which the retirant originally retired and the retirant's retirement allowance …

[§88-99] Moratorium on benefit enhancements. There shall be no benefit enhancements under this chapter for any group of members, including any reduction of retirement age, until such time as the actuarial value of the system's assets is one hundred per cent of the system's actuar…

[§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 retir…

[§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:

§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 contri…

[§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 pl…

[§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]

[§88E-1] Definitions. As used in this chapter, unless the context clearly indicates otherwise: "County" means the counties of Hawaii, Kauai and Maui, and the city and county of Honolulu. "Employee" means a person who is eligible to participate in the employees' retirement system …

[§88E-11] Limitation on liability. The State or county shall not be liable for the sums deferred or the results of any investment product. [L Sp 1981 1st, c 7, pt of §1]

§88E-12 Deferred amounts as compensation. Any compensation deferred pursuant to a plan established under this chapter shall be deemed regular compensation for the purpose of computing contributions or benefits under existing retirement, pension, or social security systems applica…

[§88E-13] Costs of the plan. Costs for implementing and administering the plan shall be borne by the plan and its participants, except for incidental expenses, such as, the cost of payroll deductions and the routine processing of forms. [L Sp 1981 1st, c 7, pt of §1]

[§88E-14] County deferred compensation plans. The counties may establish deferred compensation plans for their respective employees. A plan so established need not be subject to the other provisions of this chapter, but shall be in compliance with applicable federal laws and regu…

[§88E-15] Existing deferred compensation plans. This chapter shall not affect any existing deferred compensation plan established under section 457 of the Internal Revenue Code, as amended. [L Sp 1981 1st, c 7, pt of §1]