New Hampshire § 100-B:4-a Hazardous Duty Group

New Hampshire Statutes

§ 100-B:4-a — Hazardous Duty Group

New Hampshire § 100-B:4-a

Title VIPUBLIC OFFICERS AND EMPLOYEES

Ch. 100-BNEW HAMPSHIRE LENGTH OF SERVICE AWARDS PROGRAM FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY MEDICAL PERSONNEL

This text of New Hampshire § 100-B:4-a (Hazardous Duty Group) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 100-B:4-a (2026).

Text

I. A sponsor may establish a hazardous duty group as an addition to the service awards program in this chapter according to the procedure for adoption provided in RSA 100-B:3. Upon adoption of a hazardous duty group by a sponsor, the sponsor shall allocate 7.5 percent of base pay compensation of a participant for services performed for contribution to the trust fund under RSA 100-B:8. II. The committee shall establish in rules adopted pursuant to RSA 541-A the following:

(a)The procedures and requirements for participation in the deferred compensation plan by members of a hazardous duty group.

(b)The definition and determination of compensation or base pay of a hazardous duty group participant.

(c)The administration and qualification of the provision of this section as a safe harbor ret

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I. A sponsor may establish a hazardous duty group as an addition to the service awards program in this chapter according to the procedure for adoption provided in RSA 100-B:3. Upon adoption of a hazardous duty group by a sponsor, the sponsor shall allocate 7.5 percent of base pay compensation of a participant for services performed for contribution to the trust fund under RSA 100-B:8.
II. The committee shall establish in rules adopted pursuant to RSA 541-A the following:
(a) The procedures and requirements for participation in the deferred compensation plan by members of a hazardous duty group.
(b) The definition and determination of compensation or base pay of a hazardous duty group participant.
(c) The administration and qualification of the provision of this section as a safe harbor retirement benefit plan in compliance with Internal Revenue Code requirements, and applicable Internal Revenue Service rules and orders.