Q-1: Q: Do all states maintain 401(k) and other pension regulations and laws in synch with federal pension laws?

A: No, not necessarily. See the following important notice:
IMPORTANT TAX NOTICE
Some states maintain 401(k) and other pension regulations and laws that are not in synch with federal pension laws. As a result, residents of these states face the possibility of over-contributing to their 401(k) plans or making pre-tax distributions that may conform to federal law, but run afoul of state law.
As of January, 2002 residents of the following states should check with their tax advisors concerning their state's treatment 401(k) contributions, IRA rollovers, pre-tax distributions, and the like. This listing is provided for informational purposes only and is subject to change without notice; It is important for all 401(k) participants to be aware of their state's conformity with federal 401(k) regulations:
Arizona
Arkansas
California
Georgia
Hawaii
Idaho
Indiana
Iowa
Kentucky
Maine
New Jersey
North Carolina
Pennsylvania
South Carolina
West Virginia
Wisconsin