Haw. Code R. § 6-28-10
Unless a different meaning is plainly required by context, as used in this subchapter:
"Direct rollover" means a payment by the system to the eligible retirement plan specified by the distributee.
"Distributee" means a member or a former member, the surviving spouse of a deceased member, and the current or former spouse of a member who is an alternate payee under a domestic relations order that has been approved by the administrator. Effective July 1, 2010, "distributee" also includes a nonspouse beneficiary of a deceased member. However, a nonspouse beneficiary may make a direct rollover only to an individual retirement account described in section 408(a) of the Code or an individual retirement annuity described in section 408(b) of the Code (including a Roth IRA) that is established on behalf of the nonspouse beneficiary and that will be treated as an inherited IRA pursuant to the provisions of section 402(c)( 11) of the Code.
"Eligible retirement plan" means any of the following accounts or plans to the extent it accepts the distributee's eligible rollover distribution:
(1) A qualified retirement plan described in section 401 (a) of the Code;
(2) An individual retirement account described in section 408(a) of the Code;
(3) An individual retirement annuity described in section 408(b) of the Code (other than an endowment contract);
(4) An annuity plan described in section 403(a) of the Code;
(5) An annuity contract described in section 403(b) of the Code; or
(6) An eligible retirement plan described in section 457(b) of the Code that is maintained by a state, or political subdivision of a state, or any agency or instrumentality of a state or political subdivision of a state, and that agrees to separately account for amounts transferred into such plan from the system.
Effective January 1, 2008, "eligible retirement plan" also includes a Roth IRA described in section 408A of the Code if the distributee meets the requirements that apply to rollovers from a traditional IRA to a Roth IRA (i.e., for tax years prior to January 1, 2010, the distributee's modified adjusted gross income cannot exceed $100,000, and the distribute must not be married filing a separate return).
Haw. Code R. § 6-28-10