HAR §6-28-13
HAR §6-28-13. Code, divided by 1
Cite as Haw. Code R. § 6-28-13
05; and (iii) the rate specified by the board for determining
actuarial equivalence in accordance with section 88-90.5, Hawaii Revised
Statutes. For purposes of adjusting any limitation under subparagraph (D) of
section 415(b )(2) of the Code, the interest rate assumption shall not be greater
than the lesser of 5% or the rate specified by the board for determining actuarial
equivalence in accordance with section 88 90.5, Hawaii Revised Statutes."
[Eff APR O 6 2012
] (Auth: HRS §88-28; HRS §88-22.5) (Imp: HRS
§§88-22.5 and 88-83.5)
28-7
29 9 3