§88D-1 - Definitions. - Hawaii Statutes

     [§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]