§88F-12  County deferred compensationretirement plan for part-time, temporary, and seasonal or casual employees. A county may enter into a formal agreement with the State to extend the State'sdeferred compensation retirement plan and its provisions to part-time,temporary, and seasonal or casual employees of the county or establish adeferred compensation retirement plan independently in accordance with sections457 and 3121 of the Internal Revenue Code of 1986, as amended, for theirrespective part-time, temporary, and seasonal or casual employees.  A plan soestablished under this section need not be subject to the other provisions ofthis chapter, but shall be in compliance with applicable federal laws andregulations.  A plan established by a county under this section shall be thesole responsibility of and administered by that county.  The board shall not beresponsible or liable for any county plan established under this section. [L1996, c 212, pt of §2; am L 2004, c 178, §3]