[§88F-12] County deferred compensation retirement plan for part-time, temporary, and seasonal or casual employees. The counties may establish a deferred compensation retirement plan in accordance with sections 457 and 3121 of the Internal Revenue Code of 1986, as amended, for their respective part-time, temporary, and seasonal or casual employees. A plan so established need not be subject to the other provisions of this chapter, but shall be in compliance with applicable federal laws and regulations. A plan established by a county shall be the sole responsibility of and administered by that county. The board shall not be responsible or liable for any county plan. [L 1996, c 212, pt of §2]