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Cover:457 Plan Sponsor of the Year: State of Hawaii

Participation in the State of Hawaii Deferred Compensation Plan stands at about 35%. That far exceeds the average 21.6% participation rate among state 457 plans.

Participation in the State of Hawaii Deferred Compensation Plan stands at about 35%. That far exceeds the average 21.6% participation rate among state 457 plans, according to data from the National Association of Government Defined Contribution Administrators, Inc. (NAGDCA). Plan officials point to a major education push and a culture that highly values saving as explanations.

Photo by Marco Garcia

Bottom from left to right: Cynthia Akiyoshi, Marie C.

Laderta, Georgina K. Kawamura;

Top from left to right: Tracy Kiyabu, Wayne Chu ,

Rodney J. Tam and Carol Raber

However, they want more of the approximately 57,000 eligible state and Hawaii County, Maui County, and Kauai County employees to join the plan. (The City and County of Honolulu do not participate.)

"We would like to see that participation rate increase, so that employees can take advantage of the benefits," says Cynthia Akiyoshi, a Personnel Management Specialist at the State of Hawaii Department of Human Resources Development. "Their deduction can lower their tax bracket and, knowing that employees are living longer, this can help them to be able to have enough supplemental retirement savings."

So, a bill recently introduced in the Hawaii State Legislature would automatically enroll employees into what they call the "Island $avings Plan." According to Senate Bill No. 3066, "Relating to the State of Hawaii Deferred Compensation Plan," all new state and participating county employees hired on or after July 1, 2009, would be required to join the plan and have 1% of their gross monthly wages deducted and deposited into a default investment option selected by the plan's board. They could opt out of the plan within 90 calendar days.

"If it goes through, it will really help prepare our employees for retirement by enhancing the growth potential of their retirement savings and help us with enrollment," says Marie Laderta, the chairperson of the plan's board and Director of the Department of Human Resources Development. At press

time, a hearing had not been scheduled on the legislation; the legislative session lasts until May.

Cost of Living

Hawaii 's high cost of living helps explain why the minority of employees participates now, Laderta says, along with inertia. (The plan does not have an employer match.) Inertia also likely plays a role in the reality that only 2.5% of participant assets have shifted to lifecycle funds since their 2004 introduction in the plan, with nearly half of total assets remaining in stable value.

"The board has been grappling with promoting lifecycle funds and increasing participation, and they are looking at different ways to do that," says Kim Alger, Boston-based business leader for the public sector at CitiStreet, the plan's third-party administrator (TPA).

Having automatic enrollment and using lifecycle funds as the default would help a lot. "They also are looking at simplifying the enrollment form, so that employees do not have to walk through all of the 10 core funds to find lifecycle funds," she says.

Doing automatic enrollment in a 457 plan is a fairly new concept, Alger says, but some states now are following corporations in moving toward it in the wake of the Pension Protection Act. Texas is implementing it, she says, and a number of other states have legislation pending that would allow automatic enrollment in a state deferred compensation plan.

All state and participating county employees eligible for the state's primary retirement vehicle, the State of Hawaii Employees' Retirement System (ERS), can participate in the 457 plan. As of July 2006, new hires automatically participate in a new ERS contributory plan to which they contribute 6% of their pay.

Existing employees could stay in the noncontributory plan or switch, and approximately 55% (which includes the City and County of Honolulu employees) remain in the noncontributory plan.

A Three-Legged Stool

Unlike many private-sector employees, most Hawaii state workers still have a three-legged stool to fund their retirement years. Effective July 1, the statutory employer contribution rates for general employees and police/fire employees in the ERS system will be 19.7% and 15%, respectively.

Employees retire with varying percentages of pre-retirement income from the ERS, based on the plan, length of service, and average compensation. Assuming a 30-year career noncontributory employee, the retirement benefit will be up to 37.5%, and less if a survivor option is selected.

Assuming a 30-year career contributory employee, the retirement benefit will be up to 60%, again less if a survivor option is selected. Except for police and firefighters, the eligible state and county employees also are covered under Social Security.

"The deferred compensation plan is designed to supplement that plan," Laderta says of ERS. "The state wanted to encourage employees to put away more money for their retirement years. Because of the cost of living here, we do need more money."

Automatic enrollment would continue a proactive mindset at the Hawaii plan that has, among other things, resulted in an average deferral rate of 13.07%, or a $213 average dollar deferral rate, as of January. The $5,112 annual average deferral far surpasses the national average of $3,486 pegged by NAGDCA, a professional organization for deferred compensation and defined contribution plan administrators from all 50 states and more than 100 local governments and entities, as well as providers.

(The organization bases its findings on 40 state plans that responded to a biennial survey based on year-end 2005 totals, and it currently is putting together results based on year-end 2007 statistics.)

"What has been unique about that board is that they really have a paternalistic approach concerning their partic­ipants," says Troy Saharic, Seattle-based West Zone Business Leader at Mercer Investment Consulting, the plan's investment adviser. "They put a lot of energy into understanding how participants accumulate assets prior to retirement, and the longevity risks post-retirement."

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