HAR §14-59-10. Deferrals held for exclusive benefit of participants

(a) All assets of the plan, including amounts deferred under the plan by a participant and income attributable to the investment of the amounts deferred, shall be held in trust in accordance with section 457 of the Code for the exclusive benefit of participants and their beneficiaries, until paid or otherwise made available to the participant or beneficiary under this plan. (b) A participant's rights to the amounts deferred shall be limited to those provided in the plan and this chapter. [Eff 4/26/97; comp MAR 24 2018] (Auth: HRS §88F-3) (Imp: HRS §§88F-3, 88F-6) 59-7 3266 §14-59-11 # SUBCHAPTER 3 # VESTING #