Haw. Rev. Stat. § 88-84.5
This is the official text of Haw. Rev. Stat. § 88-84.5, part of Hawaii’s Rev. Stat — part of the compiled statutory law of Hawaii, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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Federal limits on annual compensation for ordinary death benefit.
Official statutory text
(a) Commencing July1, 1996, compensation used to determine the benefit payable under section88-84(a)(1) shall be subject to the annual limit set forth in section401(a)(17) of the Internal Revenue Code of 1986, as amended; provided that there shall be paid to the beneficiary of any member:
(1) Who dies while in service or on authorized leave without pay after June 30, 2004, and before July1,2006; and
(2) Whose compensation earned during the year immediately preceding the member's death exceeds the annual limit set forth in section401(a)(17) of the Internal Revenue Code of 1986, as amended,
a nontax-qualified benefit equal to the difference between the benefit that would have been payable under section 88-84(a)(1) without applying the limit under section 401(a)(17) of the Internal Revenue Code of 1986, as amended, to compensation earned prior to July 1, 2005, and the benefit that is payable under section 88-84(a)(1) applying the limit under section 401(a)(17) of the Internal Revenue Code of 1986, as amended, to the compensation earned during the year immediately preceding the member's death.
(b) The nontax-qualified benefit provided by subsection(a) shall be administered by the board of trustees; provided that:
(1) State members shall be paid by the respective department or agency that employs the member pursuant to assessments made and received by the system; and
(2) County members shall be paid by the respective counties pursuant to assessments made and received by the system.
(c) Section88-91 shall apply to the nontax-qualified benefit. [L 2005, c 58, §1]
(1) Who dies while in service or on authorized leave without pay after June 30, 2004, and before July1,2006; and
(2) Whose compensation earned during the year immediately preceding the member's death exceeds the annual limit set forth in section401(a)(17) of the Internal Revenue Code of 1986, as amended,
a nontax-qualified benefit equal to the difference between the benefit that would have been payable under section 88-84(a)(1) without applying the limit under section 401(a)(17) of the Internal Revenue Code of 1986, as amended, to compensation earned prior to July 1, 2005, and the benefit that is payable under section 88-84(a)(1) applying the limit under section 401(a)(17) of the Internal Revenue Code of 1986, as amended, to the compensation earned during the year immediately preceding the member's death.
(b) The nontax-qualified benefit provided by subsection(a) shall be administered by the board of trustees; provided that:
(1) State members shall be paid by the respective department or agency that employs the member pursuant to assessments made and received by the system; and
(2) County members shall be paid by the respective counties pursuant to assessments made and received by the system.
(c) Section88-91 shall apply to the nontax-qualified benefit. [L 2005, c 58, §1]
Status: in_force · Read it on the official government site
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