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HRS §88D-1

Definitions for this chapter

This section defines three terms used in this chapter. It says "employee" and "jurisdiction" have the same meanings as in another law, and "special pay plan" means a government retirement plan that meets certain federal tax rules.

everyone

The statute, as written — 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.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.