HRS §88F-12
County deferred compensation plan for part-time, temporary, and seasonal workers
This section lets a county either join the state's deferred compensation plan for part-time, temporary, or seasonal workers, or set up its own plan following federal rules. A county's own plan does not have to follow this chapter's other rules, but the county alone runs it and the state board is not liable.
countiesemployees
The statute, as written — County deferred compensation retirement plan for part-time, temporary, and seasonal or casual employees
A county may enter into a formal agreement with the State to extend the State's deferred compensation retirement plan and its provisions to part-time, temporary, and seasonal or casual employees of the county or establish a deferred compensation retirement plan independently in accordance with sections 457 and 3121 of the Internal Revenue Code of 1986, as amended, for their respective part-time, temporary, and seasonal or casual employees. A plan so established under this section need not be subject to the other provisions of this chapter, but shall be in compliance with applicable federal laws and regulations. A plan established by a county under this section shall be the sole responsibility of and administered by that county. The board shall not be responsible or liable for any county plan established under this section.
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