reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 4 - ACCOUNTS AND STATEMENTS › Section 14-52-44 - Disclosure of information

Current through June, 2024
Information about a participant shall only be disclosed to
					 the participant, the third-party administrator, the State, or a person
					 authorized in writing by the participant unless otherwise authorized required
					 by law.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 5 - PAYMENT OF BENEFITS › Section 14-52-50 - Eligible expenses; reimbursement

Current through June, 2024
(a) A participant
				  shall only be entitled to reimbursement for eligible medical expenses and
				  employment-related dependent care expenses incurred after becoming a
				  participant and for the remainder of the plan year.
(b) The director shall determine, in
				  accordance with the Code and other applicable state laws, whether a submitted
				  dependent care expense is an employment-related dependent care expense. An
				  expense shall be an eligible dependent care expense only if the service is
				  provided by a person who is a qualified caregiver.
(c) The director shall determine, in
				  accordance with the Code and other applicable state laws, whether a submitted
				  medical expense is an eligible expense.
(d) Eligible medical and employment-related
				  dependent care expenses shall be considered incurred when the goods or services
				  giving rise to the eligible expenses are provided, irrespective of when the
				  eligible expenses are billed to or paid for by the participant.
(e) Reimbursement shall not be made for any
				  amount that does not qualify as an eligible medical or employment-related
				  dependent care expense, and no participant or former participant shall receive
				  a reimbursement amount that exceeds the amount actually paid for eligible
				  medical and employment-related dependent care expenses.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 5 - PAYMENT OF BENEFITS › Section 14-52-51 - Reimbursement claim form; filing requirements

Current through June, 2024
(a) To
				  receive benefits under the plan, a participant shall submit a written claim for
				  reimbursement to the third-party administrator, except that a written claim
				  shall not be required for a participant who has opted to use a debit card for
				  the payment of medical expenses, as provided under section 14-52-51.1. The
				  claim shall be filed and received by the third-party administrator in
				  accordance with the Code and other applicable state laws:
(1) At any time during the plan year;
				  provided the participant maintains eligibility;
(2) Within ninety days after the end of the
				  plan year; provided the eligible medical or employment-related dependent care
				  expense was incurred during the plan year;
(3) Within ninety days following the date a
				  participant separates from service; provided the eligible medical or
				  employment-related dependent care expense was incurred during the plan year and
				  prior to separation from service;
(4) Within ninety days after the employee
				  ceases to be a participant; provided the eligible medical or employment-related
				  dependent care expense was incurred during the plan year and prior to cessation
				  of participation; and
(5) Extension
				  of unused amounts. Pursuant to Notice 2020-29 and Notice 2020-33, considering
				  this plan offers a medical expense reimbursement spending account and/or a
				  dependent care expense account reimbursement spending account, and the plan has
				  a grace period that ends within 2020 or the plan year ends within 2020, the
				  plan may permit expenses to be paid or reimbursed through December 31,
				  2020.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 5 - PAYMENT OF BENEFITS › Section 14-52-51.1 - Debit card terms; correction methods

Current through June, 2024
(a) A participant
				  may use debit cards provided by the third-party administrator and the plan for
				  payment of medical expenses, subject to the following terms;
(1) Card only for medical expenses. Each
				  participant issued a card shall certify that the card shall only be used for
				  medical expenses. The participant shall also certify that any medical expense
				  paid with the card has not already been reimbursed by any other plan covering
				  health benefits and that the participant will not seek reimbursement from any
				  other plan covering health benefits.
(2) Card issuance. The card shall be issued
				  upon the participant's effective date of participation and reloaded in the
				  amount designated by the participant for each plan year the participant remains
				  a participant in the medical expense reimbursement spending account. The card
				  shall be automatically cancelled upon the participant's death or termination of
				  employment or if the participant has a change in status that results in the
				  participant's withdrawal from the medical expense reimbursement spending
				  account,
(3) Maximum dollar amount
				  available. The dollar amount of coverage available on the card shall be the
				  amount elected by the participant for the plan year. The maximum dollar amount
				  of coverage available shall be the maximum amount for the plan year as set
				  forth in section
				  14-52-22.
(4) Only available for use with certain
				  service providers. The cards shall only be accepted by merchants and service
				  providers that have been approved by the plan administrator.
(5) Card use. The cards shall only be used
				  for medical expenses from approved merchants and service providers, including,
				  but not limited to, the following: co-payments for doctor and other medical
				  care; purchase of medicines and drugs either prescribed by an individual so
				  authorized by State law or available over-the-counter; purchase of medical
				  items such as eyeglasses, syringes, crutches, etc.
(6) Substantiation. All purchases by the
				  cards shall be subject to substantiation by the plan administrator, usually by
				  submission of a receipt from a service provider describing the service, the
				  date, and the amount. The third-party administrator shall also follow the
				  requirements set forth in Revenue Ruling 2003-43 and Notice 2006-69, All
				  charges shall be conditional pending confirmation and substantiation.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 5 - PAYMENT OF BENEFITS › Section 14-52-52 - Processing and payment of claims

Current through June, 2024
(a) Claims shall be
				  processed on a semi-monthly basis and subject to the approval of the director
				  or third-party administrator in accordance with the Code and other applicable
				  state laws.
(b) If a participant's
				  claim is approved, the participant shall be reimbursed the approved amount.
				  Participants shall only be entitled to be reimbursed from:
(1) The remaining balance in the
				  participant's dependent care expense reimbursement spending account;
				  or
(2) The total amount specified
				  in the compensation reduction agreement for the participant's medical expense
				  reimbursement spending account less any prior reimbursements for that plan
				  year.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 5 - PAYMENT OF BENEFITS › Section 14-52-53 - Appealing a denied or partially paid claim

Current through June, 2024
(a) Within
				  sixty days after a participant receives notice denying a claim in whole or in
				  part under section
				  14-52-52,
				  the participant or the participant's duly authorized representative may request
				  in writing a full and fair review of the claim by the director,
(b) The director may extend the sixty-day
				  period where the nature of the benefit involved or other attendant
				  circumstances make the extension appropriate,
(c) The appeal shall include all pertinent
				  information related to the claim and shall be submitted to the director, who
				  shall make the final decision.
(d)
				  The director shall render a final decision within sixty days after receipt of
				  the appeal; provided that if special circumstances require an extension of
				  time, the director shall render a final decision within one hundred twenty days
				  after receipt of the appeal. The director's decision shall be in writing and
				  shall include specific reasons for the decision,
(e) Except as otherwise provided by law, all
				  decisions on appeals by the director shall be final and conclusive upon all
				  participants.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 6 - USE OF CONTRIBUTIONS, FORFEITED BALANCES, AND INTEREST › Section 14-52-60 - Use of contributions, forfeited balances, and interest

Current through June, 2024
(a) Contributions shall be used for the
				  benefit of the participants and the plan.
(b) Any balance remaining in a participant's
				  spending account or accounts after ninety calendar days following the end of
				  the plan year in excess of any limited rollover, or ninety calendar days
				  following a cancellation in accordance with this chapter shall be forfeited by
				  the participant, and the participant's spending account balance shall be
				  reduced to zero for that plan year.
(c) Except as otherwise provided by law, the
				  forfeited balances and interest earned on the contributions shall revert to the
				  State.
(d) Forfeited participant
				  balances and interest earned may be used to defray participant fees and other
				  administrative costs of the plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 6 - USE OF CONTRIBUTIONS, FORFEITED BALANCES, AND INTEREST › Section 14-52-61 to 14-52-69 - Reserved

Current through June, 2024
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 7 - CONTINUATION OF COVERAGE FOR MEDICAL EXPENSE REIMBURSEMENT SPENDING ACCOUNT › Section 14-52-70 - Continuation of coverage for medical expense reimbursement spending account

Current through June, 2024
(a) Pursuant to COBRA, participants and their
				  dependents who would lose coverage under the medical expense reimbursement
				  spending account as a result of a qualifying event may be entitled to continue
				  coverage for the medical expense reimbursement spending account. Examples of a
				  qualifying event include, without limitation: separation from service, death of
				  the participant, or divorce.
(b)
				  The third-party administrator shall give eligible participants and their
				  dependents written notification of their entitlement to continue medical
				  expense reimbursement spending account coverage under COBRA.
(c) The election to continue participation in
				  the plan shall be made within sixty days from the date the eligible
				  participants or their dependents receive the written COBRA notification,
(d) Eligible participants and
				  their dependents shall pay for continued coverage under this section on an
				  out-of-pocket basis and shall be subject to the terms and conditions of the
				  plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 7 - CONTINUATION OF COVERAGE FOR MEDICAL EXPENSE REIMBURSEMENT SPENDING ACCOUNT › Section 14-52-71 to 14-52-75 - Reserved

Current through June, 2024
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 8 - AMENDMENT OR TERMINATION OF THE PLAN › Section 14-52-76 - Amendment or termination of the plan

Current through June, 2024
(a) The State or
				  the director may amend or terminate the plan, in whole or in part, for any
				  reason, and at any time without the consent of any employee, participant, or
				  other person.
(b) The director may
				  amend or modify this plan retroactively to enable the plan to provide
				  non-taxable medical expense reimbursement benefits under section 105 of the
				  Code or non-taxable dependent care reimbursement benefits under section 129 of
				  the Code.
(c) Except as otherwise
				  provided in the plan, no amendment shall deprive any participant or beneficiary
				  of any benefit to which the participant or beneficiary is entitled under the
				  plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 8 - AMENDMENT OR TERMINATION OF THE PLAN › Section 14-52-77 - Contributions and payments after termination of the plan

Current through June, 2024
In the event the plan is terminated, no further
					 contributions shall be made. No further additions shall be made to the medical
					 expense reimbursement spending account or dependent care reimbursement spending
					 account, but all payments from those accounts shall continue to be made
					 according to the elections in effect until ninety days after the termination
					 date of the plan. Any amounts remaining in any fund or account as of the end of
					 the period shall be forfeited and deposited in the benefit plan surplus after
					 the expiration of the filing period.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-80 - Effect of the plan on employment

Current through June, 2024
(a) The plan shall
				  not be deemed to constitute a contract of employment between the State and any
				  participant, or to be a consideration or an inducement for the employment of
				  any participant or eligible employee,
(b) Nothing contained in this plan shall be
				  deemed to give any participant or eligible employee the right to be retained in
				  the service of the State or to interfere with the right of the State to
				  terminate any participant or eligible employee at any time regardless of the
				  effect that the termination will have upon the eligible employee as a
				  participant of this plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-81 - Tax effects

Current through June, 2024
Neither the State, the director, nor the third-party
					 administrator makes any warranty or other representation as to whether or not
					 any benefits received by a participant under the plan shall be treated as
					 excludable from gross income for federal and State income tax purposes, or that
					 any other federal or state tax treatment shall apply to or be available to any
					 participant. It shall be the obligation of each participant to determine
					 whether each payment under the plan is excludable from the participant's gross
					 income for federal and state income tax purposes, and to notify the employer if
					 the participant has reason to believe that any payment under the plan is not so
					 excludable.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-81.1 - Indemnification of employer by participants

Current through June, 2024
If any participant receives one or more payments or
					 reimbursements under the plan that are not for a permitted benefit, the
					 participant shall indemnify and reimburse the employer, plan administrator, and
					 third-party administrator for any liability it may incur for failure to
					 withhold federal or state income tax or social security tax from the payments
					 or reimbursements. However, the indemnification and reimbursement shall not
					 exceed the amount of additional federal and state income tax (plus any
					 penalties) that the participant would have owed if the payments or
					 reimbursements had been made to the participant as regular cash compensation,
					 plus the participant's share of any social security tax that would have been
					 paid on the compensation, less any additional income and social security tax
					 actually paid by the participant.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-82 - Transfer of benefits

Current through June, 2024
Except as otherwise provided in this chapter, benefits
					 under the plan shall not be voluntarily or involuntarily transferred, assigned,
					 or alienated, and shall not be subject to the rights of creditors.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-83 - Participants who cannot be located

Current through June, 2024
If a participant or other distributee is entitled to a
					 reimbursement under this chapter and cannot be located, the reimbursement
					 amount shall be deemed unclaimed or abandoned in accordance with the Uniform
					 Unclaimed Property Act, chapter
					 523A, HRS. The unclaimed or
					 abandoned reimbursement amount shall be handled in accordance with chapter
					 523A, HRS.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-84 - Participants who cannot be located

Current through June, 2024
If a participant or other distributee is entitled to a
					 reimbursement under this chapter and cannot be located, the reimbursement
					 amount shall be deemed unclaimed or abandoned in accordance with the Uniform
					 Unclaimed Property Act, chapter
					 523A, HRS. The unclaimed or
					 abandoned reimbursement amount shall be handled in accordance with chapter
					 523A, HRS.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-84.1 - Transmittal of notices

Current through June, 2024
All notices, statements, reports, and other communications
					 from the plan administrator and third-party administrator to any employee or
					 other person required or permitted under the plan shall be deemed to have been
					 duly given when electronically mailed, hand delivered, or mailed via first
					 class mail to the employee or other person at the address last appearing on the
					 records of the employer.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-85 - Computation of time

Current through June, 2024
Except as otherwise provided in this chapter, whenever a
					 period of time is stated in terms of days, the period shall mean calendar days,
					 excluding the first day of the event.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-86 - Headings and captions

Current through June, 2024
The headings and captions set forth in these rules are
					 provided for convenience only, and shall not affect the construction or
					 interpretation of the plan. If there should be any conflict between the
					 headings and captions and the text of the plan, the text shall control,
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-87 - Severabilihy

Current through June, 2024
If any provision of these rules or the plan is declared to
					 be invalid or unenforceable by a court, the invalidity or unenforceability
					 shall not affect the validity or enforceability of the remaining provisions of
					 these rules or the plan, and these rules or the plan shall be construed and
					 enforced as if the provision had not been included.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-88 - Applicable law

Current through June, 2024
The plan shall be construed and enforced according to the
					 Code, and the laws of the State to the extent not preempted by federal law,
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-88.1 - Health Insurance Portability and Accountability Act (HIPAA)

Current through June, 2024
Notwithstanding any provision of the plan to the contrary,
					 the plan shall be operated in accordance with HIPAA and regulations thereunder.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 9 - GENERAL PROVISIONS › Section 14-52-88.3 - Compliance with HIPAA electronic security standards

Current through June, 2024
Under the Security Standards for the Protection of
					 Electronic Protected Health Information (45 Code of Federal Regulations Part
					 164.300 et. seq., the "Security Standards"
(a) Implementation. The employer agrees to
				  implement reasonable and appropriate administrative. physical, and technical
				  safeguards to protect the confidentiality, integrity, and availability of
				  Electronic Protected Health Information that the employer creates, maintains,
				  or transmits on behalf of the plan. "Electronic Protected Health Information"
				  shall have the same definition as set out in the Security Standards, but
				  generally shall mean Protected Health Information that is transmitted by or
				  maintained in electronic media.
(b)
				  Agents or subcontractors shall meet security standards. The employer shall
				  ensure that any agent or subcontractor to whom it provides Electronic Protected
				  Health Information shall agree, in writing, to implement reasonable and
				  appropriate security measures to protect the Electronic Protected Health
				  Information.
(c) Employer shall
				  ensure security standards. The employer shall ensure that reasonable and
				  appropriate security measures are implemented to comply with the conditions and
				  requirements set forth in section 14-52-88.2.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 56 - GENERAL PROVISIONS › Section 14-56-1 - Purpose

Current through June, 2024
(a) Chapter
				88F, Hawaii Revised Statutes,
				authorizes the board of trustees of the State of Hawaii deferred compensation
				plan to establish the State of Hawaii PTS deferred compensation retirement plan
				for part-time, temporary, seasonal/casual employees of the State and
				participating counties who are not eligible to participate in the State's ERS
				or deferred compensation plan under chapter
				88E, Hawaii Revised
				Statutes.
(b) It is intended that
				this plan shall be an "eligible deferred compensation plan" under sections 457
				and 3121 of the Code. It is also intended that each eligible employee of the
				State or participating county, through his or her participation in this plan,
				shall be deemed to be a "member of a retirement system" of a state, political
				subdivision, or instrumentality under section 3121(b)(7)(F) of the Code and the
				regulations promulgated thereunder.
(c) Except as otherwise provided,
				participation in this plan shall be mandatory and the contribution under this
				plan shall be in lieu of contributing to social security (a medicare
				contribution shall still be required).
(d) Subtitle 6 of title 14, consisting of
				chapters
				14-56 to 14-61, is adopted by the
				board to implement the administration of the plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 56 - GENERAL PROVISIONS › Section 14-56-2 - Definitions

Current through June, 2024
As used in this subtitle:
"Amounts deferred" means compensation withheld under this
				  plan and any interest income resulting from the investment of the compensation
				  withheld.
"Beneficiary" means a person(s) designated by the
				  participant, a participant's estate, or any person, whose rights under the plan
				  are derived as a result of the participant's death.
"Board" means the board of trustees of the State of Hawaii
				  deferred compensation plan created pursuant to section
				  88E-3, Hawaii
				  Revised Statutes.
"Code" means the Internal Revenue Code of 1986, as
				  amended.
"County" or "counties" means the city and county of Honolulu,
				  the county of Hawaii, the county of Kauai, and county of Maui.
"Employer" means the State of Hawaii which includes without
				  limitation the judiciary, legislature. University of Hawaii, and department of
				  education, and participating counties.
"ERS" means the State of Hawaii employees' retirement
				  system.
"Investment provider" means a person or company engaged by
				  the board to provide the investment product(s) pursuant to section
				  88F-7, Hawaii Revised
				  Statutes, and serve as the administrator of the plan pursuant to section
				  88F-3, Hawaii
				  Revised Statutes.
"Normal retirement age" means age sixty-two.
"Participant" means any "employee" in the plan.
"Part-time, temporary, seasonal/casual employee" or
				  "employee" means any person employed by the State of Hawaii or participating
				  county who is not eligible to participate in the state ERS (e.g., employees
				  working less than three months and thirty-day emergency hires), or who is not
				  excluded under section
				  14-59-1.
"Plan" means the State of Hawaii PTS deferred compensation
				  retirement plan for part-time, temporary, and seasonal/casual employees.
"Plan year" means January 1 to December 31.
"Separation from service" shall have the same meaning as
				  provided in section 402(d) (4) (A) (iii) of the Code, and shall include, but
				  not be limited to, termination, retirement or death.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 56 - GENERAL PROVISIONS › Section 14-56-3 - Office of the board

Current through June, 2024
(a) The office of
				the board is located at 235 S. Beretania Street, 14th Floor, Honolulu, Hawaii
				96813.
(b) The office of the board
				shall be open from 7:45 a.m. to 4:30 p.m. of each weekday unless otherwise
				provided by statute or executive order.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 56 - GENERAL PROVISIONS › Section 14-56-4 - Appearances before the board

Current through June, 2024
A party to a proceeding before the board may appear in person
				  or may be represented by or with counsel or other person chosen as a
				  representative. The board at any time may require evidence of authority and
				  qualification to act in a representative capacity.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 56 - GENERAL PROVISIONS › Section 14-56-5 - Government records and Information

Current through June, 2024
(a) The term
				"government record" as used in this chapter, shall be as defined in section
				92F-3, Hawaii
				Revised Statutes.
(b) All
				government records shall be available for inspection in the office of the board
				during established office hours, in accordance with chapter
				92F, Hawaii Revised
				Statutes.
(c) The cost of printing
				or reproducing a government record shall be as specified in section
				92-21,
				Hawaii Revised Statutes.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 56 - GENERAL PROVISIONS › Section 14-56-6 - Plan document

Current through June, 2024
The plan document, approved by the board on March 6, 2001, is
				  hereby incorporated by reference into these rules. Should the plan document
				  conflict with chapter
				  88F or the Code, chapter
				  88F or the Code shall prevail.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Section 14-57-1 - Petition

Current through June, 2024
An interested person may petition the board for the
				  adoption, amendment, or repeal of any rule of the board. The petition shall be
				  submitted in duplicate and filed with the board.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Section 14-57-2 - Form of petition

Current through June, 2024
(a) The petition
				need not be in any special form but shall contain:
(1) The petitioner's name, address, zip code,
				and telephone number;
(2) A
				statement of the nature of the petitioner's interest;
(3) An explicit statement of the reasons in
				support of the proposed rule, amendment, or repeal;
(4) A draft of the substance of the proposed
				rule, amendment, or repeal and the designation of any existing rules affected
				by the petition; and
(5) The
				signature of the petitioner.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Section 14-57-3 - Disposition of petition

Current through June, 2024
Upon submission of the petition, the board, within thirty
				  days, shall either deny the petition in writing, stating its reasons for the
				  denial, or initiate proceedings for the adoption, amendment, or repeal of the
				  rule. Upon disposition of the petition, the board shall promptly notify the
				  petitioner of the board's ruling.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Section 14-57-4 - Rulemaking

Current through June, 2024
The board at any time, on its own initiative, may institute
				  proceedings in accordance with chapter
				  91, Hawaii Revised Statutes, for the
				  adoption, amendment, or repeal of rules.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Chapter 58 - DECLARATORY RULING › Section 14-58-1 - Petition

Current through June, 2024
An interested person may petition the board for a
					 declaratory order as to the applicability of any statutory provision
					 administered by the board or any rule or order of the board. The petition shall
					 be submitted in duplicate and filed with the board.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Chapter 58 - DECLARATORY RULING › Section 14-58-2 - Form of petition

Current through June, 2024
(a) The petition
				  need not be in any special form but shall contain:
(1) The petitioner's name, address, zip code,
				  and telephone number;
(2) A
				  statement of the nature of the petitioner's interest;
(3) A designation of the specific statutory
				  provision, rule, or order in question;
(4) A complete statement of the relevant
				  facts;
(5) A statement of the
				  interpretation given the statutory provision, rule, or order by the
				  petitioner;
(6) A memorandum
				  containing the reasons, including any legal authorities, in support of the
				  interpretation of the petitioner, and
(7) The petitioner's signature.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Chapter 58 - DECLARATORY RULING › Section 14-58-3 - Non-issuance of declaratory order

Current through June, 2024
The board, for good cause, may refuse to issue a
					 declaratory order. Without limiting the generality of the foregoing, the board
					 may so refuse where:
(1) The question
				  is speculative or purely hypothetical and does not involve an existing
				  situation or a situation which may reasonably be expected to occur in the near
				  future;
(2) The petitioner's
				  interest is not of the type which confers sufficient standing to maintain an
				  action in a court of law;
(3) The
				  issuance of the declaratory order may adversely affect the interest of the
				  State, the board, or any officer or employee of the State involved in pending
				  litigation or litigation which may reasonably be expected to arise;
				  or
(4) The petition requests a
				  ruling on a statutory provision not administered by the board or the matter is
				  not otherwise within the jurisdiction of the board.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Chapter 58 - DECLARATORY RULING › Section 14-58-4 - Disposition off petition

Current through June, 2024
Within a reasonable time after the submission of the
					 petition, the board shall either deny the petition in writing, stating its
					 reasons for the denial, or issue a declaratory ruling on the matters contained
					 in the petition. Upon disposition of the petition, the board shall promptly
					 notify the petitioner of the board's ruling.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 57 - ADOPTION, AMENDMENT, OR REPEAL OF RULES › Chapter 58 - DECLARATORY RULING › Section 14-58-5 - Applicability of orders

Current through June, 2024
An order disposing of a petition shall be applicable only
					 to the fact situation alleged in the petition or as set forth in the order. The
					 order shall not be applicable to different fact situations or to situations
					 where additional facts not considered in the order exist.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 1 - ENROLLMENT › Section 14-59-1 - Eligibility requirements

Current through June, 2024
(a) Only part-time,
				  temporary, and seasonal/casual employees as defined in section
				  14-56-2
				  may defer compensation under this plan.
(b) Employees excluded under this plan are
				  those employees who are: members of the State of Hawaii ERS; mandatorily
				  excluded from social security coverage under the Social Security Act, as
				  amended; excluded by written agreement with the Social Security Administration
				  under section 218 of the Social Security Act, as amended; excluded under the
				  Code; or excluded under any other state or federal law. These excluded
				  employees include but are not limited to the following:
(1) Substitute teachers in the department of
				  education;
(2) Students regularly
				  attending classes in the educational institutions in which they are
				  working;
(3) Employees hired
				  temporarily to handle disaster emergencies, such as fires, floods, storms,
				  earthquakes, hurricanes, etc.;
(4)
				  Election officials and workers who are paid less than the threshold amount
				  mandated by law (i.e., $1,100 in calendar year 2001);
(5) Persons hired through programs to relieve
				  unemployment, such as services of welfare recipients performed in return for
				  assistance payments because the primary intent of the programs is to provide
				  assistance to the needy;
(6)
				  Persons who are members of the ERS of the State of Hawaii, and are receiving
				  benefits from the ERS or who are eligible to retire under ERS guidelines
				  without early retirement penalties;
(7) Patients or inmates working in a
				  hospital, home, or other institution;
(8) Nonresident aliens holding F-1, J-1, M-1,
				  or Q-1 visas;
(9) Persons who are
				  in multiple positions with the State or participating county, at least one of
				  which makes the employee a member of the State ERS and that membership meets
				  the minimum level of benefits required under section 3121 of the Code and the
				  regulations thereunder;
(10)
				  Graduate assistants who are full-time or part-time students and whose research
				  or classes are related to their masters or doctorate degree;
(11) Student nurses whose services are
				  performed in a hospital or training school when enrolled and regularly
				  attending classes;
(12) Independent
				  contractors; and
(13) Other
				  employee groups that are or become excluded due to state or federal laws or
				  regulations or other referendums or agreements.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 1 - ENROLLMENT › Section 14-59-2 - Mandatory enrollment

Current through June, 2024
Enrollment in the plan shall be mandatory for all eligible
					 employees. Participation in the plan shall be deemed a condition of employment
					 and continued employment.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 1 - ENROLLMENT › Section 14-59-3 - Enrollment form

Current through June, 2024
All eligible employees shall be automatically enrolled. An
					 enrollment form shall be completed by the participant, to be forwarded to the
					 investment provider.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 1 - ENROLLMENT › Section 14-59-4 - Designation of beneficiary

Current through June, 2024
A participant shall designate in writing a beneficiary or
					 beneficiaries, who shall receive the participant's benefits in the event of the
					 participant's death. If a beneficiary has not been designated, the designated
					 beneficiary is no longer living, or the designated beneficiary is unable to be
					 located, amounts deferred or remaining amounts deferred shall be payable in the
					 following order:
(1) The surviving
				  spouse;
(2) If there is no
				  surviving spouse, then natural or adopted children, in equal shares;
(3) If there are no natural or adopted
				  children, then the parents, in equal shares;
(4) If there are no parents, then brothers
				  and sisters, in equal shares;
(5)
				  If there are no brothers or sisters, then stepchildren, in equal shares;
				  and
(6) If there are no
				  stepchildren, then the participant's estate.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 1 - ENROLLMENT › Section 14-59-5 - Changes to enrollment form

Current through June, 2024
(a) It shall be the
				  responsibility of the participant to notify the investment provider in writing
				  of any change in an entry on the enrollment form.
(b) If a change would be inconsistent with
				  the plan or this chapter, the investment provider shall promptly notify the
				  participant in writing that the change cannot be made and the reason why it
				  cannot be made.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 1 - ENROLLMENT › Section 14-59-6 - Effective date of enrollment

Current through June, 2024
The effective date of enrollment shall be the effective
					 date of the plan or date of hire of the participant, whichever is later.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 2 - DEFERRALS › Section 14-59-7 - Deferrals allowed; commencement

Current through June, 2024
(a) Only
				  compensation from an employer which has not yet been paid shall be deferred
				  under the plan.
(b) Deferrals shall
				  commence with the first paycheck following the effective date of
				  enrollment.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 2 - DEFERRALS › Section 14-59-8 - Amount deferred; limitations

Current through June, 2024
(a) The amount
				  deferred shall be as specified in chapter
				  88F, Hawaii Revised Statutes, and the
				  plan document.
(b) The maximum
				  amount that may be deferred for each taxable year by the participant shall be
				  as specified in the Code and the plan document.
(c) There shall be no employer
				  contribution.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 2 - DEFERRALS › Section 14-59-9 - Responsibilities regarding maximum amounts and coordination with other plans

Current through June, 2024
(a) An employee who participates in another
				  section 457, section 403(b) tax sheltered annuity, section 401(k), or section
				  402(h)(1)(B), or other deferred compensation plan under the Code shall be
				  responsible for adjusting the amount deferred in that other plan, to assure the
				  maximum allowable amount that can be deferred is not exceeded.
(b) The maximum amount that may be deferred
				  for each taxable year by the participant shall be as specified in the Code and
				  in the plan document.
(c) A
				  participant shall be responsible for any tax consequences which may arise as a
				  result of deferrals under the plan which exceed the maximum amount allowable
				  under section
				  14-59-8.
(d) Any violation of the limit set forth in
				  this chapter on the part of the individual shall in no way adversely affect the
				  status of this plan as an "eligible deferred compensation plan" under section
				  457(b) of the Code.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 2 - DEFERRALS › Section 14-59-10 - Deferrals held for exclusive benefit of participants

Current through June, 2024
(a) All
				  assets of the plan, including amounts deferred under the plan by a participant
				  and income attributable to the investment of the amounts deferred, shall be
				  held in trust in accordance with section 457 of the Code for the exclusive
				  benefit of participants and their beneficiaries, until paid or otherwise made
				  available to the participant or beneficiary under this plan.
(b) A participant's rights to the amounts
				  deferred shall be limited to those provided in the, plan and this
				  chapter.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 6 - STATE OF HAWAII PTS DEFERRED COMPENSATION RETIREMENT PLAN (FOR PART-TIME, TEMPORARY, SEASONAL/CASUAL EMPLOYEES) › Chapter 59 - PLAN PROVISIONS › Subchapter 3 - VESTING › Section 14-59-11 - Vesting of participant's account

Current through June, 2024
Participants shall have a one hundred per cent
					 nonforfeitable right to all amounts deferred.