§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 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; am L 2018, c 30, §1(2)]
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.
Notes of Decisions
Cited in
5
cases (
1 in the last 5 years), 1970–2025 · leading case:
Lowther v. Lowther, 57 P.3d 494 (Haw. App. 2002).
Lowther v. Lowther, 57 P.3d 494 (Haw. App. 2002).
· cites it 4× “To the extent that the Order originates from the Divorce Decree and orders [Timothy] to assign 75% of his pension to [Eugenia], it is also void and unenforceable pursuant to HRS § 88-91. (Emphasis in original.) Hawai'i Revised Statutes (HRS) § 88-91 (1993) states, in relevant…”
Kishida v. Kishida, 716 P.2d 501 (Haw. App. 1986).
· cites it 9× “HRS § 88-91 (1976) provides: Exemption from taxation and execution.”
Higashi v. Higashi, 103 P.3d 388 (Haw. App. 2004).
“Pursuant to Hawaii Revised Statutes (HRS) §§ 88-91 and 235-7 (1993), Richard’s retirement benefits are free from State of Hawaii taxes.”
Pollick v. Pollick, 477 P.2d 620 (Haw. 1970).
· cites it 4× “She contends that the order indirectly affects the disposition of retirement funds and therefore violates HRS § 88-91 (Supp. 1969). This statute provides: The right of a person to a pension, an annuity or a retirement allowance, to the return of contributions, the pension,…”
Perreira v. Perreira, 563 P.3d 694 (Haw. App. 2025).
· cites it 4× “HRS § 88-91 (2012 & 2019 Supp.), entitled "[E]xemption from taxation and execution," provides that public employee retirement benefits "shall not be subject to execution, garnishment or any other process" "except as provided in section[] .”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.