{"id":11505,"date":"2018-11-03T17:32:53","date_gmt":"2018-11-04T03:32:53","guid":{"rendered":"https:\/\/www.hawaii.edu\/ohr\/?page_id=11505"},"modified":"2025-12-12T15:37:14","modified_gmt":"2025-12-13T01:37:14","slug":"deferred-salary-of-highly-compensated-9-month-faculty","status":"publish","type":"page","link":"https:\/\/www.hawaii.edu\/ohr\/faculty\/compensation-salary-schedules\/deferred-salary-of-highly-compensated-9-month-faculty\/","title":{"rendered":"Deferred Salary of Highly Compensated 9-Month Faculty"},"content":{"rendered":"
<\/p>\n","protected":false},"excerpt":{"rendered":"
The Internal Revenue Code (IRC) Sections 409A and 457(f) require higher education institutions to pay salaries of highly compensated 9-month … Continued<\/a><\/p>\n","protected":false},"author":185,"featured_media":0,"parent":11379,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"acf":[],"yoast_head":"\n