§88D-1 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. [L 2003, c 109, pt of §2]
Hawaii Legal Code