HRS § 88-91 - Exemption from taxation and execution

[Section effective July 1, 2018. For section effective until June 30, 2018, see above.] 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 provided in sections 88-92 and 88-93.5, 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; am L 2016, c 263, §3] 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.