HAR §6-28-1
HAR §6-28-1. Purpose
Cite as Haw. Code R. § 6-28-1
The purpose of this chapter is to establish procedures to
comply with sections 401 (a)(9) and 40l(a)(3 l) of the Code covering required
minimum distributions and direct rollovers, respectively. The procedures have
28-1
29 9 3
§6-28-1
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 of2008.
[Eff 5/20/05; am and comp
APR OS 2012
] (Auth: HRS § 88-28; HRS
§88-22.5) (Imp: HRS §88-22.5)