Hawaii Revised Statutes 88-91 Exemption From Taxation and Execution.

§88-91 Exemption from taxation and execution. The right of a person to a pension, an annuity or a retirement allowance, to the return of contributions, the pension, annuity or retirement allowance itself, any optional benefit or death benefit, any other right accrued or accruing to any person under this part and the moneys in the various funds created under this part are exempted from any tax of the State and, except as in section 88-92 provided, shall not be subject to execution, garnishment or any other process and shall be unassignable except as in this part specifically provided. [L 1925, c 55, §12; am L 1933, c 81, §1; RL 1935, §7930; RL 1945, §715; RL 1955, §6-58; HRS §88-82; am L 1969, c 110, pt of §1]

Attorney General Opinions

Power of attorney authorizing attorney to receive, endorse and collect checks does not constitute assignment of retirement allowance prohibited by section. Att. Gen. Op. 61-69.

To extent that divorce decrees create liens that act directly on retirement system funds, the decrees are unenforceable. Att. Gen. Op. 79-3.

Case Notes

Section does not prevent divorce court to order a party to maintain his former wife and children as beneficiaries under the retirement system. 52 H. 357, 477 P.2d 620.

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Last modified: October 27, 2016