Hawaii Revised Statutes Division 1. Government § 88E-2

The State may establish a deferred compensation plan in accordance with section 457 of the Internal Revenue Code of 1954, as amended, for the benefit of employees to defer a portion of their compensation to a future period of time. Participation in the plan shall be by written agreement between the employee and the State. The county may enter into a formal agreement with the State to extend the plan to employees of the county; provided that the agreement designates one of the county's agencies to locally coordinate the plan. Participation in the plan by a county employee shall be by written agreement between the employee and the county. An employee may authorize deductions to be made from the employee's wages for the purpose of participation in the plan.