Hawaii § 88E-12 - Deferred amounts as compensation.

Full text of Hawaii Hawaii Revised Statutes § 88E-12 — Deferred amounts as compensation., with citation guidance and answers to common questions.

§ 88E-12. Deferred amounts as compensation.

Any compensation deferred pursuant to a plan established under this chapter shall be deemed regular compensation for the purpose of computing contributions or benefits under existing retirement, pension, or social security systems applicable to participating employees; provided that, at the participating employee's option, all or part of the deferred compensation may be included or excluded in the computation of federal income taxes withheld on behalf of the participating employee, allowing for both a traditional contribution and a Roth contribution under section 457(b) of the Internal Revenue Code, as amended. [L Sp 1981 1st, c 7, pt of §1; am L 2019, c 86, §2] Previous Vol02_Ch0046-0115 Next

Frequently Asked Questions About Hawaii § 88E-12

What does Hawaii Revised Statutes § 88E-12 cover?

Section 88E-12 ("Deferred amounts as compensation.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Hawaii § 88E-12?

A common citation format is "Hawaii Revised Statutes § 88E-12" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Hawaii law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.

How does Hawaii § 88E-12 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.