{"data":{"id":"us-nh/rsa-100-b-4-a","jurisdiction":"us-nh","citation":"RSA 100-B:4-a","heading":"Hazardous Duty Group.","body":"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.\nII. The committee shall establish in rules adopted pursuant to RSA 541-A the following:\n(a) The procedures and requirements for participation in the deferred compensation plan by members of a hazardous duty group.\n(b) The definition and determination of compensation or base pay of a hazardous duty group participant.\n(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.","path":["Title VI: PUBLIC OFFICERS AND EMPLOYEES","Chapter 100-B: NEW HAMPSHIRE LENGTH OF SERVICE AWARDS PROGRAM FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY MEDICAL PERSONNEL"],"source_url":"https://gc.nh.gov/rsa/html/VI/100-B/100-B-4-a.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:54:02Z","sha256":"f7d766f4e1f578287c780c481d4fac49b6182935f8ac1d4da3c0faf233659999","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-100-b-4","next":"us-nh/rsa-100-b-5"},"notice":"GroundRules: Original legal text. Not legal advice."}