HRS §88E-15

Existing deferred compensation plans

Read the official text at capitol.hawaii.gov ↗

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

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.

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.