§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.