Haw. Code R. § 6-28-1 - Purpose

The purpose of this chapter is to establish procedures to comply with sections 401(a)(9) and 401(a)(31) of the Code covering required minimum distributions and direct rollovers, respectively. The procedures have been revised for changes in federal tax law under the Pension Protection Act of 2006, as amended by the Worker, Retiree, and Employer Recovery Act of 2008.

Notes

Haw. Code R. § 6-28-1

[Eff 5/20/05; am and comp APR 06 2012] (Auth: HRS § 88-28; HRS § 88-22.5) (Imp: HRS § 88-22.5)