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HRS §88E-15

Existing deferred compensation plans

This section says the law does not change any deferred compensation plan that already exists under a specific federal tax rule. It is a narrow rule that only protects plans already in place. It does not create new rights or duties.

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The statute, as written — 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]
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.