CHAPTER 100-B NEW HAMPSHIRE LENGTH OF SERVICE AWARDS PROGRAM FOR VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY MEDICAL PERSONNEL
Section 100-B:4-a
100-B:4-a Hazardous Duty Group. –
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.