HRS §88D-1
Definitions for this chapter
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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.
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