Haw. Code R. § 14-56-2
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.
Haw. Code R. § 14-56-2