§88F-12  County deferred compensation
retirement 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's
deferred compensation retirement plan and its provisions to part-time,
temporary, and seasonal or casual employees of the county or establish a
deferred compensation retirement plan independently in accordance with sections
457 and 3121 of the Internal Revenue Code of 1986, as amended, for their
respective part-time, temporary, and seasonal or casual employees.  A plan so
established under this section need not be subject to the other provisions of
this chapter, but shall be in compliance with applicable federal laws and
regulations.  A plan established by a county under this section shall be the
sole responsibility of and administered by that county.  The board shall not be
responsible or liable for any county plan established under this section. [L
1996, c 212, pt of §2; am L 2004, c 178, §3]