Ark. Code Ann. § 24-4-101 — AR Code / Title 24 / Chapter 4 / Subchapter 1 / Section 24-4-101
Definitions
Status: in_force

As used in this act: (1) "Accumulated contributions" means the sum of all amounts deducted from the compensations of a member and credited to his or her individual account in the member's deposit account, together with regular interest as may have been credited thereon; (2) "Actual service" means service credited at the rate of one (1) month for each month of service; (3) "Actuarial equivalent" means a benefit of equal reserve value when "reserve" means the present value of all payments to be made on account of any benefit based upon such reasonable rates of interest and tables of experience as a plan shall adopt from time to time; (4) "Actuary" means a qualified actuary with experience in retirement plan financing. Membership in the American Academy of Actuaries shall be sufficient for a person to be deemed a qualified actuary; (5) "Age" means age on last birthday; (6) (A) "Annuity" means a monthly amount payable from funds of the Arkansas Public Employees' Retirement System throughout the life of a person. (B) All annuities shall be paid in equal monthly installments; (7) "Annuity reserve" means the present value of an annuity computed upon the basis of mortality and other such tables of experience and regular interest, as the Board of Trustees of the Arkansas Public Employees' Retirement System shall adopt; (8) "Beneficiary" means any person except a retirant who is receiving or is designated by a member to receive a plan benefit; (9) "Benefit program" means a schedule of benefits or benefit formulas from which the amounts of benefits can be determined; (10) "Board" means the Board of Trustees of the Arkansas Public Employees' Retirement System, as created in this act; (11) "Border municipal airport authority" means a border municipal airport authority created under the Municipal Airports Act, § 14-361-101 et seq., that chooses to participate in the Arkansas Public Employees' Retirement System; (12) (A) "Compensation" means the recurring remuneration, paid to a member and reported on a Form W-2 Wage and Tax Statement by a participating public employer for personal services rendered by the member in a position covered by a participating public employer in the Arkansas Public Employees' Retirement System. (B) The following are recurring remuneration for personal services for the purposes of determining retirement benefits: (i) Career service recognition payments paid to a member under § 21-5-106 ; (ii) Payments made to a member under § 21-5-1101 , including without limitation a lump-sum payment; (iii) (a) Except as provided in subdivision (12)(B)(iii) (b) of this section, payments made to a member under § 14-14-1206(a) , including without limitation a bonus or lump-sum payment. (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the last year of a member's employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; (iv) (a) Except as provided in subdivision (12)(B)(iv) (b) of this section, a bonus or lump-sum payment made to a municipal employee as provided in the municipality's annual budget under § 14-42-308 . (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the member's last year of employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; and (v) Lump-sum payments made to a member under § 21-5-211 and § 21-5-219 [repealed]. (C) If a member's compensation includes either lodging or meals, or both, exclusive of travel expense, the cash value of the lodging and meals shall be fixed by the Board of Trustees of the Arkansas Public Employees' Retirement System, not to exceed the amount the employee is required to report for federal income tax purposes. (D) Except as provided in subdivision (12)(C) of this section, "compensation" includes only the base salary of the member and does not include a multiplier or other special salary allowance used to increase a person's salary as authorized by the General Assembly; (13) "Contributory member" means: (A) A person who was a member of the Arkansas Public Employees' Retirement System prior to January 1, 1978, and who continues to contribute a percentage of his or her compensation to the Arkansas Public Employees' Retirement System under § 24-4-401 ; or (B) A person first hired on or after July 1, 2005, or a noncontributory member under § 24-4-1101 et seq.; (14) "County" means any county in the state and includes all agencies, offices, departments, boards, commissions, and county-supported institutions that are duly constituted agencies of the county; (15) (A) "County employees" means all employees whose compensations are payable, either directly or indirectly, by county participating public employers and includes employees of the Association of Arkansas Counties. (B) In any case of doubt as to who is a county employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question; (16) (A) "Credited service" means the sum of the prior service and current service to the extent credited a member by the Board of Trustees of the Arkansas Public Employees' Retirement System, in accordance with the provisions of § 24-4-521 . (B) Any member first hired on or after July 1, 2005, to a covered position whose service is credited at a rate other than that defined in subdivision (2) of this section shall accrue that credit on no more than ten (10) actual years of service; (17) (A) "Current service" means service rendered to a public employer by a member from and after the date he or she became a member. (B) In the case of a nonstate employee, service rendered by the employee to a public employer in the period from June 30, 1957, to the date his or her employer became a participating public employer, which period is called interim current service, shall be included as current service, but only if the employee satisfies the conditions set forth in Acts 1965, No. 153, § 10 [repealed]; (18) (A) (i) (a) "Employees" means all officers and employees of any office, agency, board, commission, including the Division of Higher Education, or department of a public employer whose compensations were or are payable from funds appropriated by the public employer and all otherwise eligible employees whose compensations were or are payable in whole or part from federal funds, as well as the official court reporters and stenographers of the circuit and chancery courts of the state and all of the prosecuting attorneys of the judicial districts of Arkansas. (b) In addition, effective July 1, 1983, the term "employees" shall include those persons who are eligible for benefits from the Teachers Insurance and Annuity Association but who are otherwise eligible for participation in the Arkansas Public Employees' Retirement System due to employment with a public employer. (ii) Any person who has previously been denied coverage under the Arkansas Public Employees' Retirement System because the person was or is paid from a grant instead of funds appropriated by the public employer shall from July 1, 1991, become a member of the Arkansas Public Employees' Retirement System if in an otherwise eligible position due to being an employee of a public employer, and a member may at his or her option receive credit for service rendered before that date as an employee paid from a grant, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; (d) The payment of funds shall be made in one (1) lump sum; and (e) Any person who, prior to the effectiveness of this provision, has been removed from membership in the Arkansas Public Employees' Retirement System because of eligibility for membership in a local firemen's pension fund as a volunteer firefighter may restore the refunded service and establish subsequent service by paying or causing to be paid to the Arkansas Public Employees' Retirement System the refunded contributions and the legally required contributions for subsequent service. (B) Excepting members of the General Assembly and those persons participating in a local firemen's relief and pension fund because of their status as volunteer firefighters, those persons who otherwise meet the definition of employees in positions covered by the Arkansas Public Employees' Retirement System while also serving as volunteer firefighters or volunteer police officers in a separate position covered by the Arkansas Local Police and Fire Retirement System, and those persons who have dual full-time employment in separate positions covered by the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System respectively, the term "employees" shall not include persons who are members of any other retirement system, excepting Social Security, which retirement system is supported by state funds or is authorized by the laws of the state. In addition, the term "employees" specifically shall not include the following: (i) Persons in the employ of the Division of Arkansas State Police who are members of the State Police Retirement System; (ii) Persons in the employ of the Department of Education or the Arkansas Teacher Retirement System, except as otherwise provided by law; (iii) Persons in the employ of the University of Arkansas or any other state-supported institution of higher learning, except as otherwise provided by law; (iv) Justices of the Supreme Court, judges of circuit courts, or judges of chancery courts; (v) Persons in the employ of the General Assembly who are employed on a less than full-time regular annual salary basis, except that any person who has served or who shall serve during at least six (6) legislative sessions as Chief Clerk of the House of Representatives and who has served in the employ of the General Assembly during at least twelve (12) previous legislative sessions shall be eligible to receive credited service in the Arkansas Public Employees' Retirement System for any period of employment with the General Assembly since July 1, 1957, but only if the employee is, or was, an active member of the Arkansas Public Employees' Retirement System with at least ten (10) years of credited service and only if the employee pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member of the Arkansas Public Employees' Retirement System during those periods of time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during those periods of time, and regular interest on the employee and employer contributions computed from the date of service to the date the payment is received by the Arkansas Public Employees' Retirement System; (vi) Persons who are in the employ of the Arkansas Department of Transportation; (vii) Persons employed with the intent of working less than ninety (90) calendar days; (viii) Persons who are employed for a period of more than ninety (90) consecutive calendar days but who do not qualify as full-time employees shall be excluded from membership. A person shall be considered a full-time employee if that person works at least eighty (80) hours per month during a period of ninety (90) consecutive calendar days; (ix) (a) (1) Persons whose rate of pay does not constitute employment that is substantially gainful shall be excluded from membership. (2) A rate of pay less than the federal minimum wage for the year shall not be considered employment that is substantially gainful. (b) A tipped food service employee of the Department of Parks, Heritage, and Tourism who is guaranteed the prevailing minimum wage by the Fair Labor Standards Act of 1938, 29 U.S.C. § 201 et seq., as it existed on January 1, 2009, is in employment that is substantially gainful. (c) The employee and employer contributions for a tipped food service employee of the Department of Parks, Heritage, and Tourism is computed based on the tipped food service employee's hourly rate of pay; (x) Persons who are first employed or those who are reemployed as participants on or after July 1, 1979, under the Comprehensive Employment and Training Act [repealed]. However, those persons participating in the program prior to July 1, 1979, shall continue to be members of the Arkansas Public Employees' Retirement System while employed by a participating public employer; (xi) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for membership in but did not participate in another retirement system that is supported by state funds or that is authorized by the laws of the state, shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for or receiving benefits from another retirement system supported by state funds or that is authorized by the laws of the state shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. That person may receive, at the employee's option, credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum; (xii) The surviving spouse of any person deemed erroneously enrolled due to receipt of a benefit from another retirement system supported by state funds or that is authorized by the laws of the state but whose service had not been refunded at or before the date of death shall be eligible to receive a benefit under the provisions of § 24-4-608 , provided that the person was an employee of the participating employer on the date of death. The monthly annuity shall be payable on the first day of the month following the month of application and shall be retroactive to the date the benefit would have been otherwise payable as provided for in § 24-4-608 ; and (xiii) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was employed in dual full-time positions covered by the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System, respectively, shall become a member of both systems from and after the date of July 1, 2001, if in otherwise eligible positions with participating employers. The person may receive at the employee's option credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had the person been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had the person been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum. (C) In any case of doubt as to who is an employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question; (19) "Final average compensation" means the average of the member's highest annual compensations on which credited service with a public employer is calculated under § 24-4-623 ; (20) "General Assembly" means the General Assembly of the state; (21) "Intergovernmental Juvenile Detention Council" means the Intergovernmental Juvenile Detention Council of the Tenth Judicial District created by uncodified Acts 1995, No. 899, which has chosen by a majority vote of the council to participate in the Arkansas Public Employees' Retirement System; (22) "Joint county and municipal sanitation authority" means any sanitation authority created under the Joint County and Municipal Solid Waste Disposal Act, § 14-233-101 et seq., which has chosen by a majority vote of its full-time employees to participate in the Arkansas Public Employees' Retirement System; (23) "Local units of government" means those entities participating in the Arkansas Public Employees' Retirement System under the provisions of § 24-4-746 ; (24) "Member" means any person who is included in the membership of the Arkansas Public Employees' Retirement System; (25) (A) "Municipal employees" means all employees whose compensations are payable, either directly or indirectly, by participating municipal public employers and includes employees of the Arkansas Municipal League, employees of the water and sewer system of any city divided by a state line, and employees of the Arkansas Local Police and Fire Retirement System. (B) "Municipal employees" shall not include members of a municipal firemen's or policemen's pension fund while the member is accruing credited service in that system, excepting those members of a municipal firemen's pension fund who are members solely because of their status as volunteer firefighters. (C) In any case of doubt as to who is a municipal employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question; (26) "Municipality" means any incorporated city or town in the state and includes all agencies, offices, departments, and commissions of the city or town; (27) "Noncontributory member" means a person who does not contribute a portion of his or her compensation to the Arkansas Public Employees' Retirement System; (28) "Nonstate employees" means county employees, municipal employees, rural waterworks facilities board employees, regional airport authority employees, border municipal airport employees, public facilities board employees, regional solid waste management board employees, joint county and municipal sanitation authority employees, regional water distribution board employees, the employees of economic development districts recognized as planning and development districts under § 14-166-202 , school employees, public water authority employees, and the employees of the Intergovernmental Juvenile Detention Council; (29) "Normal retirement age" means, for a member, the youngest of the following ages: (A) Sixty (60) years of age and with twenty (20) or more years of actual service commencing before January 1, 1978, for a contributory member; or (B) Sixty-five (65) years of age with five (5) or more years of actual service, except for a member of the General Assembly who must have ten (10) or more years of actual service if he or she only has service as a member of the General Assembly; (C) If the provisions of § 24-4-521 are used to determine any portion of total credited service, then the age upon completion of thirty-five (35) years of credited service, but in no event to an age younger than fifty-five (55) years of age; (D) For a noncontributory member with credited service for employment as a public safety employee or as a sheriff, sixty-five (65) years of age reduced by one (1) month for each two (2) months of such credited service, but in no event to an age younger than fifty-five (55) years of age, except in the case of a sheriff who has a minimum of ten (10) years of actual service as a sheriff or who has eight (8) years of actual service as a sheriff and a minimum of two (2) years of service in another state-supported retirement system, for whom the minimum retirement age shall be fifty-two (52) years of age; (E) The age upon completion of twenty-eight (28) years of credited service, if the provisions of § 24-4-521 are not used to determine any portion of the credited service; (F) For a member of the General Assembly with twelve (12) years of actual service, ten (10) of which must be as a member of the General Assembly, at fifty-five (55) years of age. A member of the General Assembly who was either serving in the General Assembly on July 1, 1979, or held an elected office on July 1, 1979, shall be eligible to retire with seventeen and one-half (17½) years of actual service regardless of age; (G) An elected state constitutional officer shall be eligible to retire with twenty-eight (28) years of credited service at fifty-five (55) years of age; and (H) Notwithstanding subdivision (29)(C) of this section, in the case of a deputy sheriff who has a minimum of twenty-five (25) years of actual service as a deputy sheriff, the minimum retirement age shall be fifty-two (52) years of age; (30) "Participating public employer" means: (A) Any county, municipality, rural waterworks facilities board, regional airport authority, border municipal airport authority, public facilities board, regional solid waste management board, joint county and municipal sanitation authority, suburban improvement district under § 14-92-502 , public water authority, or regional water distribution board in the state whose employees are included in the membership of the Arkansas Public Employees' Retirement System; (B) The employees of the Intergovernmental Juvenile Detention Council of the Tenth Judicial District who are included in the membership of the Arkansas Public Employees' Retirement System; or (C) A public rehabilitative services corporation or local unit of government as provided for in § 24-4-746 ; (31) (A) "Prior service", in the case of a state or municipal employee, means personal service rendered by the employee to a public employer prior to July 1, 1957. (B) The term "prior service", in the case of a county employee, means personal service rendered by the employee to a public employer prior to July 1, 1959; (32) "Public employer" means the State of Arkansas or any participating public employer; (33) "Public facilities board" means any public facilities board created under the Public Facilities Boards Act, § 14-137-101 et seq., which has chosen by a majority vote of the full-time employees to participate in the Arkansas Public Employees' Retirement System; (34) "Public Rehabilitation Services Corporations" means those entities participating in the Arkansas Public Employees' Retirement System under the provisions of § 24-4-746 ; (35) (A) "Public safety member" means, except public safety members covered under § 24-4-1004 , a member whose covered employment under the Arkansas Public Employees' Retirement System: (i) Is for personal services as a police officer or firefighter; and (ii) Began before July 1, 1997. (B) (i) (a) "Police officer" means a permanent employee whose primary duty is law enforcement of a municipal police department, a county sheriff's office, or the Division of Arkansas State Police, including a probationary police officer. (b) "Police officer" includes a wildlife officer of the Arkansas State Game and Fish Commission, a drug enforcement officer of a judicial drug taskforce, a civilian firefighter of the Department of the Military covered under § 24-4-1004 , and all officers and the Chief of the State Capitol Police within the office of the Secretary of State. (c) "Police officer" does not include a person who has not satisfied the training requirements to be a police officer established by the Arkansas Commission on Law Enforcement Standards and Training under § 12-9-106 . (ii) A police officer who, although assigned to administrative duties, is still subject to call for service at patrol duty or duty in the field or is subject to call for duties in emergency situations requiring the officer to be armed with a firearm shall be considered to have the primary duty of law enforcement for the purpose of this subdivision (35)(B). (iii) The term "police officer" shall not include any civilian employee of a police department or any person temporarily employed as a police officer during an emergency. (C) (i) "Firefighter" means any regular employee of a fire department whose primary duty is fire fighting, including probationary firefighters. (ii) "Firefighter" shall not include any civilian employee of a fire department or any person temporarily employed as a firefighter during an emergency. (D) (i) "Public safety member" shall not include a member whose covered employment under the Arkansas Public Employees' Retirement System as a police officer or firefighter commenced on or after July 1, 1997, except as provided for public safety members covered under § 24-4-1004 . (ii) (a) If a public safety member leaves his or her employment as a police officer or firefighter for employment as a police officer or firefighter in a position covered by the Arkansas Public Employees' Retirement System, Arkansas State Highway Employees' Retirement System, State Police Retirement System, or Arkansas Local Police and Fire Retirement System and returns to his or her previous employment as a police officer or firefighter, the public safety member shall resume receiving credited service at one and one-half (1½) times the regular rate for crediting service. (b) A person eligible to resume receiving public safety credit prior to July 31, 2007, shall receive credited service for his or her return to employment as a police officer or firefighter at one and one-half (1½) times the regular rate for crediting service. (E) A public safety member who receives or has received credited service at one and one-half (1½) times the regular rate for crediting service may change employers and continue to receive credited service at one and one-half (1½) times the regular rate for crediting service, provided: (i) The person is employed as a public safety officer within six (6) months of termination from employment as a public safety member; and (ii) The employer provides public safety officers credited service at one and one-half (1½) times the regular rate for crediting service; (36) "Public water authority" means a public water authority created under the Water Authority Act, § 4-35-101 et seq., that has elected by a majority vote of its board of directors to participate in the Arkansas Public Employees' Retirement System; (37) "Regional airport authority" means any regional airport authority created under the Regional Airport Act, § 14-362-101 et seq., which was formed after January 1, 1990, and which has chosen to participate in the Arkansas Public Employees' Retirement System; (38) "Regional solid waste management board" means any regional solid waste management board defined under § 8-6-701 et seq. which has chosen by a majority vote of the full-time employees to participate in the Arkansas Public Employees' Retirement System; (39) "Regional water distribution board" means any regional water distribution board created under The Regional Water Distribution District Act, § 14-116-101 et seq., which has chosen by a majority vote of the full-time employees to participate in the Arkansas Public Employees' Retirement System; (40) (A) "Regular interest" means such rates of interest per annum, compounded annually, as the Board of Trustees of the Arkansas Public Employees' Retirement System shall prescribe from time to time. (B) However, for circumstances entered into July 1, 1985, or later, when payments are payable to the Arkansas Public Employees' Retirement System by a member together with regular interest thereon, the rate of interest shall be the same for all circumstances and shall be six percent (6%) per annum unless changed by the Board of Trustees of the Arkansas Public Employees' Retirement System; (41) "Retirant" means a person who: (A) Is a vested member of the Arkansas Public Employees' Retirement System; (B) Has filed an effective retirement application with the Arkansas Public Employees' Retirement System that has not been cancelled; and (C) Is entitled to a plan annuity upon properly terminating employment under § 24-4-520 ; (42) "Retirement" means a member's withdrawal from the service of a public employer, with an annuity payable from funds of the Arkansas Public Employees' Retirement System; (43) "Rural waterworks facilities board" means a rural waterworks facilities board created under the Rural Waterworks Facilities Boards Act, § 14-238-101 et seq.; (44) "Social Security" means the Social Security old age, survivors', and disability insurance program; (45) "State" means the State of Arkansas and includes all agencies, offices, departments, boards, commissions, and state-supported institutions that are duly constituted agencies of the state; (46) (A) "State employees" means all otherwise eligible employees whose compensations were, or are, payable from funds appropriated by the state and includes all employees whose compensations were, or are, payable in whole or in part from federal funds. (B) In any case of doubt as to who is a state employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question; and (47) "System" means the Arkansas Public Employees' Retirement System. Amended by Act 2023, No. 248,§ 5, eff. 7/1/2023. Amended by Act 2023, No. 248,§ 4, eff. 7/1/2023. Amended by Act 2023, No. 248,§ 3, eff. 7/1/2023. Amended by Act 2023, No. 248,§ 2, eff. 7/1/2023. Amended by Act 2023, No. 248,§ 1, eff. 7/1/2023. Amended by Act 2021, No. 687,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 519,§ 3, eff. 7/28/2021. Amended by Act 2021, No. 519,§ 2, eff. 7/28/2021. Amended by Act 2021, No. 519,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 370,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 449,§ 4, eff. 7/24/2019. Amended by Act 2019, No. 449,§ 3, eff. 7/24/2019. Amended by Act 2019, No. 449,§ 2, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 2366, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 2365, eff. 7/1/2019. Amended by Act 2017, No. 707,§ 268, eff. 8/1/2017. Amended by Act 2013, No. 332,§ 5, eff. 3/14/2013. Amended by Act 2013, No. 332,§ 4, eff. 3/14/2013. Amended by Act 2013, No. 332,§ 3, eff. 3/14/2013. Amended by Act 2013, No. 332,§ 2, eff. 3/14/2013. Amended by Act 2013, No. 332,§ 1, eff. 3/14/2013. Acts 1957, No. 177, § 1; 1959, No. 42, § 1; 1961, No. 64, § 1; 1965, No. 47, § 1; 1967, No. 289, § 1; 1975, No. 907, § 7; 1975 (Extended Sess., 1976), No. 1159, §§ 1, 2; 1979, No. 715, § 8; 1981, No. 859, § 1; 1983, No. 42, §§ 1, 2; 1983, No. 575, § 1; 1985, No. 910, § 1; 1985, No. 938, § 7; A.S.A. 1947, § 12-2501; Acts 1987, No. 461, § 1; 1987, No. 493, § 1; reen. 1987, No. 988, §§ 1, 2; 1989, No. 160, § 3; 1991, No. 331, § 1; 1991, No. 757, § 2; 1993, No. 286, §§ 1-3; 1993, No. 432, §§ 6, 7; 1993, No. 975, § 3; 1995, No. 398, §§ 1-3; 1995, No. 846, § 1; 1995, No. 1292, §§ 1-3; 1997, No. 76, §§ 2-4; 1997, No. 299, § 7; 1997, No. 639, § 1; 1997, No. 1137, § 2; 1999, No. 325, § 6; 1999, No. 865, § 1; 2001, No. 151, § 10; 2001, No. 764, § 1; 2001, No. 1616, § 1; 2005, No. 2084, §§ 2, 3; 2007, No. 176, § 3; 2007, No. 295, § 1; 2007, No. 299, § 1; 2007, No. 799, § 3; 2007, No. 850, § 1; 2009, No. 616, § 2; 2009, No. 774, § 1; 2009, No. 1277, § 1; 2011, No. 20, § 3; 2011, No. 38, § 2; 2011, No. 140, § 1; 2011, No. 978, § 2.

As used in this act:

(1) "Accumulated contributions" means the sum of all amounts deducted from the compensations of a member and credited to his or her individual account in the member's deposit account, together with regular interest as may have been credited thereon;

(2) "Actual service" means service credited at the rate of one (1) month for each month of service;

(3) "Actuarial equivalent" means a benefit of equal reserve value when "reserve" means the present value of all payments to be made on account of any benefit based upon such reasonable rates of interest and tables of experience as a plan shall adopt from time to time;

(4) "Actuary" means a qualified actuary with experience in retirement plan financing. Membership in the American Academy of Actuaries shall be sufficient for a person to be deemed a qualified actuary;

(5) "Age" means age on last birthday;

(6) (A) "Annuity" means a monthly amount payable from funds of the Arkansas Public Employees' Retirement System throughout the life of a person. (B) All annuities shall be paid in equal monthly installments;

(A) "Annuity" means a monthly amount payable from funds of the Arkansas Public Employees' Retirement System throughout the life of a person.

(B) All annuities shall be paid in equal monthly installments;

(7) "Annuity reserve" means the present value of an annuity computed upon the basis of mortality and other such tables of experience and regular interest, as the Board of Trustees of the Arkansas Public Employees' Retirement System shall adopt;

(8) "Beneficiary" means any person except a retirant who is receiving or is designated by a member to receive a plan benefit;

(9) "Benefit program" means a schedule of benefits or benefit formulas from which the amounts of benefits can be determined;

(10) "Board" means the Board of Trustees of the Arkansas Public Employees' Retirement System, as created in this act;

(11) "Border municipal airport authority" means a border municipal airport authority created under the Municipal Airports Act, § 14-361-101 et seq., that chooses to participate in the Arkansas Public Employees' Retirement System;

(12) (A) "Compensation" means the recurring remuneration, paid to a member and reported on a Form W-2 Wage and Tax Statement by a participating public employer for personal services rendered by the member in a position covered by a participating public employer in the Arkansas Public Employees' Retirement System. (B) The following are recurring remuneration for personal services for the purposes of determining retirement benefits: (i) Career service recognition payments paid to a member under § 21-5-106 ; (ii) Payments made to a member under § 21-5-1101 , including without limitation a lump-sum payment; (iii) (a) Except as provided in subdivision (12)(B)(iii) (b) of this section, payments made to a member under § 14-14-1206(a) , including without limitation a bonus or lump-sum payment. (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the last year of a member's employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; (iv) (a) Except as provided in subdivision (12)(B)(iv) (b) of this section, a bonus or lump-sum payment made to a municipal employee as provided in the municipality's annual budget under § 14-42-308 . (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the member's last year of employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; and (v) Lump-sum payments made to a member under § 21-5-211 and § 21-5-219 [repealed]. (C) If a member's compensation includes either lodging or meals, or both, exclusive of travel expense, the cash value of the lodging and meals shall be fixed by the Board of Trustees of the Arkansas Public Employees' Retirement System, not to exceed the amount the employee is required to report for federal income tax purposes. (D) Except as provided in subdivision (12)(C) of this section, "compensation" includes only the base salary of the member and does not include a multiplier or other special salary allowance used to increase a person's salary as authorized by the General Assembly;

(A) "Compensation" means the recurring remuneration, paid to a member and reported on a Form W-2 Wage and Tax Statement by a participating public employer for personal services rendered by the member in a position covered by a participating public employer in the Arkansas Public Employees' Retirement System.

(B) The following are recurring remuneration for personal services for the purposes of determining retirement benefits: (i) Career service recognition payments paid to a member under § 21-5-106 ; (ii) Payments made to a member under § 21-5-1101 , including without limitation a lump-sum payment; (iii) (a) Except as provided in subdivision (12)(B)(iii) (b) of this section, payments made to a member under § 14-14-1206(a) , including without limitation a bonus or lump-sum payment. (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the last year of a member's employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; (iv) (a) Except as provided in subdivision (12)(B)(iv) (b) of this section, a bonus or lump-sum payment made to a municipal employee as provided in the municipality's annual budget under § 14-42-308 . (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the member's last year of employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; and (v) Lump-sum payments made to a member under § 21-5-211 and § 21-5-219 [repealed].

(i) Career service recognition payments paid to a member under § 21-5-106 ;

(ii) Payments made to a member under § 21-5-1101 , including without limitation a lump-sum payment;

(iii) (a) Except as provided in subdivision (12)(B)(iii) (b) of this section, payments made to a member under § 14-14-1206(a) , including without limitation a bonus or lump-sum payment. (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the last year of a member's employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment;

(a) Except as provided in subdivision (12)(B)(iii) (b) of this section, payments made to a member under § 14-14-1206(a) , including without limitation a bonus or lump-sum payment.

(b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the last year of a member's employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment;

(iv) (a) Except as provided in subdivision (12)(B)(iv) (b) of this section, a bonus or lump-sum payment made to a municipal employee as provided in the municipality's annual budget under § 14-42-308 . (b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the member's last year of employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; and

(a) Except as provided in subdivision (12)(B)(iv) (b) of this section, a bonus or lump-sum payment made to a municipal employee as provided in the municipality's annual budget under § 14-42-308 .

(b) The maximum amount of the bonus or lump-sum payment that will be considered to be compensation during the member's last year of employment is the lesser of five percent (5%) of the current year's salary or the amount of the bonus or lump-sum payment that was received by the member during the previous year of employment; and

(v) Lump-sum payments made to a member under § 21-5-211 and § 21-5-219 [repealed].

(C) If a member's compensation includes either lodging or meals, or both, exclusive of travel expense, the cash value of the lodging and meals shall be fixed by the Board of Trustees of the Arkansas Public Employees' Retirement System, not to exceed the amount the employee is required to report for federal income tax purposes.

(D) Except as provided in subdivision (12)(C) of this section, "compensation" includes only the base salary of the member and does not include a multiplier or other special salary allowance used to increase a person's salary as authorized by the General Assembly;

(13) "Contributory member" means: (A) A person who was a member of the Arkansas Public Employees' Retirement System prior to January 1, 1978, and who continues to contribute a percentage of his or her compensation to the Arkansas Public Employees' Retirement System under § 24-4-401 ; or (B) A person first hired on or after July 1, 2005, or a noncontributory member under § 24-4-1101 et seq.;

(A) A person who was a member of the Arkansas Public Employees' Retirement System prior to January 1, 1978, and who continues to contribute a percentage of his or her compensation to the Arkansas Public Employees' Retirement System under § 24-4-401 ; or

(B) A person first hired on or after July 1, 2005, or a noncontributory member under § 24-4-1101 et seq.;

(14) "County" means any county in the state and includes all agencies, offices, departments, boards, commissions, and county-supported institutions that are duly constituted agencies of the county;

(15) (A) "County employees" means all employees whose compensations are payable, either directly or indirectly, by county participating public employers and includes employees of the Association of Arkansas Counties. (B) In any case of doubt as to who is a county employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question;

(A) "County employees" means all employees whose compensations are payable, either directly or indirectly, by county participating public employers and includes employees of the Association of Arkansas Counties.

(B) In any case of doubt as to who is a county employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question;

(16) (A) "Credited service" means the sum of the prior service and current service to the extent credited a member by the Board of Trustees of the Arkansas Public Employees' Retirement System, in accordance with the provisions of § 24-4-521 . (B) Any member first hired on or after July 1, 2005, to a covered position whose service is credited at a rate other than that defined in subdivision (2) of this section shall accrue that credit on no more than ten (10) actual years of service;

(A) "Credited service" means the sum of the prior service and current service to the extent credited a member by the Board of Trustees of the Arkansas Public Employees' Retirement System, in accordance with the provisions of § 24-4-521 .

(B) Any member first hired on or after July 1, 2005, to a covered position whose service is credited at a rate other than that defined in subdivision (2) of this section shall accrue that credit on no more than ten (10) actual years of service;

(17) (A) "Current service" means service rendered to a public employer by a member from and after the date he or she became a member. (B) In the case of a nonstate employee, service rendered by the employee to a public employer in the period from June 30, 1957, to the date his or her employer became a participating public employer, which period is called interim current service, shall be included as current service, but only if the employee satisfies the conditions set forth in Acts 1965, No. 153, § 10 [repealed];

(A) "Current service" means service rendered to a public employer by a member from and after the date he or she became a member.

(B) In the case of a nonstate employee, service rendered by the employee to a public employer in the period from June 30, 1957, to the date his or her employer became a participating public employer, which period is called interim current service, shall be included as current service, but only if the employee satisfies the conditions set forth in Acts 1965, No. 153, § 10 [repealed];

(18) (A) (i) (a) "Employees" means all officers and employees of any office, agency, board, commission, including the Division of Higher Education, or department of a public employer whose compensations were or are payable from funds appropriated by the public employer and all otherwise eligible employees whose compensations were or are payable in whole or part from federal funds, as well as the official court reporters and stenographers of the circuit and chancery courts of the state and all of the prosecuting attorneys of the judicial districts of Arkansas. (b) In addition, effective July 1, 1983, the term "employees" shall include those persons who are eligible for benefits from the Teachers Insurance and Annuity Association but who are otherwise eligible for participation in the Arkansas Public Employees' Retirement System due to employment with a public employer. (ii) Any person who has previously been denied coverage under the Arkansas Public Employees' Retirement System because the person was or is paid from a grant instead of funds appropriated by the public employer shall from July 1, 1991, become a member of the Arkansas Public Employees' Retirement System if in an otherwise eligible position due to being an employee of a public employer, and a member may at his or her option receive credit for service rendered before that date as an employee paid from a grant, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; (d) The payment of funds shall be made in one (1) lump sum; and (e) Any person who, prior to the effectiveness of this provision, has been removed from membership in the Arkansas Public Employees' Retirement System because of eligibility for membership in a local firemen's pension fund as a volunteer firefighter may restore the refunded service and establish subsequent service by paying or causing to be paid to the Arkansas Public Employees' Retirement System the refunded contributions and the legally required contributions for subsequent service. (B) Excepting members of the General Assembly and those persons participating in a local firemen's relief and pension fund because of their status as volunteer firefighters, those persons who otherwise meet the definition of employees in positions covered by the Arkansas Public Employees' Retirement System while also serving as volunteer firefighters or volunteer police officers in a separate position covered by the Arkansas Local Police and Fire Retirement System, and those persons who have dual full-time employment in separate positions covered by the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System respectively, the term "employees" shall not include persons who are members of any other retirement system, excepting Social Security, which retirement system is supported by state funds or is authorized by the laws of the state. In addition, the term "employees" specifically shall not include the following: (i) Persons in the employ of the Division of Arkansas State Police who are members of the State Police Retirement System; (ii) Persons in the employ of the Department of Education or the Arkansas Teacher Retirement System, except as otherwise provided by law; (iii) Persons in the employ of the University of Arkansas or any other state-supported institution of higher learning, except as otherwise provided by law; (iv) Justices of the Supreme Court, judges of circuit courts, or judges of chancery courts; (v) Persons in the employ of the General Assembly who are employed on a less than full-time regular annual salary basis, except that any person who has served or who shall serve during at least six (6) legislative sessions as Chief Clerk of the House of Representatives and who has served in the employ of the General Assembly during at least twelve (12) previous legislative sessions shall be eligible to receive credited service in the Arkansas Public Employees' Retirement System for any period of employment with the General Assembly since July 1, 1957, but only if the employee is, or was, an active member of the Arkansas Public Employees' Retirement System with at least ten (10) years of credited service and only if the employee pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member of the Arkansas Public Employees' Retirement System during those periods of time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during those periods of time, and regular interest on the employee and employer contributions computed from the date of service to the date the payment is received by the Arkansas Public Employees' Retirement System; (vi) Persons who are in the employ of the Arkansas Department of Transportation; (vii) Persons employed with the intent of working less than ninety (90) calendar days; (viii) Persons who are employed for a period of more than ninety (90) consecutive calendar days but who do not qualify as full-time employees shall be excluded from membership. A person shall be considered a full-time employee if that person works at least eighty (80) hours per month during a period of ninety (90) consecutive calendar days; (ix) (a) (1) Persons whose rate of pay does not constitute employment that is substantially gainful shall be excluded from membership. (2) A rate of pay less than the federal minimum wage for the year shall not be considered employment that is substantially gainful. (b) A tipped food service employee of the Department of Parks, Heritage, and Tourism who is guaranteed the prevailing minimum wage by the Fair Labor Standards Act of 1938, 29 U.S.C. § 201 et seq., as it existed on January 1, 2009, is in employment that is substantially gainful. (c) The employee and employer contributions for a tipped food service employee of the Department of Parks, Heritage, and Tourism is computed based on the tipped food service employee's hourly rate of pay; (x) Persons who are first employed or those who are reemployed as participants on or after July 1, 1979, under the Comprehensive Employment and Training Act [repealed]. However, those persons participating in the program prior to July 1, 1979, shall continue to be members of the Arkansas Public Employees' Retirement System while employed by a participating public employer; (xi) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for membership in but did not participate in another retirement system that is supported by state funds or that is authorized by the laws of the state, shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for or receiving benefits from another retirement system supported by state funds or that is authorized by the laws of the state shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. That person may receive, at the employee's option, credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum; (xii) The surviving spouse of any person deemed erroneously enrolled due to receipt of a benefit from another retirement system supported by state funds or that is authorized by the laws of the state but whose service had not been refunded at or before the date of death shall be eligible to receive a benefit under the provisions of § 24-4-608 , provided that the person was an employee of the participating employer on the date of death. The monthly annuity shall be payable on the first day of the month following the month of application and shall be retroactive to the date the benefit would have been otherwise payable as provided for in § 24-4-608 ; and (xiii) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was employed in dual full-time positions covered by the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System, respectively, shall become a member of both systems from and after the date of July 1, 2001, if in otherwise eligible positions with participating employers. The person may receive at the employee's option credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had the person been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had the person been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum. (C) In any case of doubt as to who is an employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question;

(A) (i) (a) "Employees" means all officers and employees of any office, agency, board, commission, including the Division of Higher Education, or department of a public employer whose compensations were or are payable from funds appropriated by the public employer and all otherwise eligible employees whose compensations were or are payable in whole or part from federal funds, as well as the official court reporters and stenographers of the circuit and chancery courts of the state and all of the prosecuting attorneys of the judicial districts of Arkansas. (b) In addition, effective July 1, 1983, the term "employees" shall include those persons who are eligible for benefits from the Teachers Insurance and Annuity Association but who are otherwise eligible for participation in the Arkansas Public Employees' Retirement System due to employment with a public employer. (ii) Any person who has previously been denied coverage under the Arkansas Public Employees' Retirement System because the person was or is paid from a grant instead of funds appropriated by the public employer shall from July 1, 1991, become a member of the Arkansas Public Employees' Retirement System if in an otherwise eligible position due to being an employee of a public employer, and a member may at his or her option receive credit for service rendered before that date as an employee paid from a grant, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; (d) The payment of funds shall be made in one (1) lump sum; and (e) Any person who, prior to the effectiveness of this provision, has been removed from membership in the Arkansas Public Employees' Retirement System because of eligibility for membership in a local firemen's pension fund as a volunteer firefighter may restore the refunded service and establish subsequent service by paying or causing to be paid to the Arkansas Public Employees' Retirement System the refunded contributions and the legally required contributions for subsequent service.

(i) (a) "Employees" means all officers and employees of any office, agency, board, commission, including the Division of Higher Education, or department of a public employer whose compensations were or are payable from funds appropriated by the public employer and all otherwise eligible employees whose compensations were or are payable in whole or part from federal funds, as well as the official court reporters and stenographers of the circuit and chancery courts of the state and all of the prosecuting attorneys of the judicial districts of Arkansas. (b) In addition, effective July 1, 1983, the term "employees" shall include those persons who are eligible for benefits from the Teachers Insurance and Annuity Association but who are otherwise eligible for participation in the Arkansas Public Employees' Retirement System due to employment with a public employer.

(a) "Employees" means all officers and employees of any office, agency, board, commission, including the Division of Higher Education, or department of a public employer whose compensations were or are payable from funds appropriated by the public employer and all otherwise eligible employees whose compensations were or are payable in whole or part from federal funds, as well as the official court reporters and stenographers of the circuit and chancery courts of the state and all of the prosecuting attorneys of the judicial districts of Arkansas.

(b) In addition, effective July 1, 1983, the term "employees" shall include those persons who are eligible for benefits from the Teachers Insurance and Annuity Association but who are otherwise eligible for participation in the Arkansas Public Employees' Retirement System due to employment with a public employer.

(ii) Any person who has previously been denied coverage under the Arkansas Public Employees' Retirement System because the person was or is paid from a grant instead of funds appropriated by the public employer shall from July 1, 1991, become a member of the Arkansas Public Employees' Retirement System if in an otherwise eligible position due to being an employee of a public employer, and a member may at his or her option receive credit for service rendered before that date as an employee paid from a grant, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; (d) The payment of funds shall be made in one (1) lump sum; and (e) Any person who, prior to the effectiveness of this provision, has been removed from membership in the Arkansas Public Employees' Retirement System because of eligibility for membership in a local firemen's pension fund as a volunteer firefighter may restore the refunded service and establish subsequent service by paying or causing to be paid to the Arkansas Public Employees' Retirement System the refunded contributions and the legally required contributions for subsequent service.

(a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase;

(b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received;

(c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year;

(d) The payment of funds shall be made in one (1) lump sum; and

(e) Any person who, prior to the effectiveness of this provision, has been removed from membership in the Arkansas Public Employees' Retirement System because of eligibility for membership in a local firemen's pension fund as a volunteer firefighter may restore the refunded service and establish subsequent service by paying or causing to be paid to the Arkansas Public Employees' Retirement System the refunded contributions and the legally required contributions for subsequent service.

(B) Excepting members of the General Assembly and those persons participating in a local firemen's relief and pension fund because of their status as volunteer firefighters, those persons who otherwise meet the definition of employees in positions covered by the Arkansas Public Employees' Retirement System while also serving as volunteer firefighters or volunteer police officers in a separate position covered by the Arkansas Local Police and Fire Retirement System, and those persons who have dual full-time employment in separate positions covered by the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System respectively, the term "employees" shall not include persons who are members of any other retirement system, excepting Social Security, which retirement system is supported by state funds or is authorized by the laws of the state. In addition, the term "employees" specifically shall not include the following: (i) Persons in the employ of the Division of Arkansas State Police who are members of the State Police Retirement System; (ii) Persons in the employ of the Department of Education or the Arkansas Teacher Retirement System, except as otherwise provided by law; (iii) Persons in the employ of the University of Arkansas or any other state-supported institution of higher learning, except as otherwise provided by law; (iv) Justices of the Supreme Court, judges of circuit courts, or judges of chancery courts; (v) Persons in the employ of the General Assembly who are employed on a less than full-time regular annual salary basis, except that any person who has served or who shall serve during at least six (6) legislative sessions as Chief Clerk of the House of Representatives and who has served in the employ of the General Assembly during at least twelve (12) previous legislative sessions shall be eligible to receive credited service in the Arkansas Public Employees' Retirement System for any period of employment with the General Assembly since July 1, 1957, but only if the employee is, or was, an active member of the Arkansas Public Employees' Retirement System with at least ten (10) years of credited service and only if the employee pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member of the Arkansas Public Employees' Retirement System during those periods of time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during those periods of time, and regular interest on the employee and employer contributions computed from the date of service to the date the payment is received by the Arkansas Public Employees' Retirement System; (vi) Persons who are in the employ of the Arkansas Department of Transportation; (vii) Persons employed with the intent of working less than ninety (90) calendar days; (viii) Persons who are employed for a period of more than ninety (90) consecutive calendar days but who do not qualify as full-time employees shall be excluded from membership. A person shall be considered a full-time employee if that person works at least eighty (80) hours per month during a period of ninety (90) consecutive calendar days; (ix) (a) (1) Persons whose rate of pay does not constitute employment that is substantially gainful shall be excluded from membership. (2) A rate of pay less than the federal minimum wage for the year shall not be considered employment that is substantially gainful. (b) A tipped food service employee of the Department of Parks, Heritage, and Tourism who is guaranteed the prevailing minimum wage by the Fair Labor Standards Act of 1938, 29 U.S.C. § 201 et seq., as it existed on January 1, 2009, is in employment that is substantially gainful. (c) The employee and employer contributions for a tipped food service employee of the Department of Parks, Heritage, and Tourism is computed based on the tipped food service employee's hourly rate of pay; (x) Persons who are first employed or those who are reemployed as participants on or after July 1, 1979, under the Comprehensive Employment and Training Act [repealed]. However, those persons participating in the program prior to July 1, 1979, shall continue to be members of the Arkansas Public Employees' Retirement System while employed by a participating public employer; (xi) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for membership in but did not participate in another retirement system that is supported by state funds or that is authorized by the laws of the state, shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for or receiving benefits from another retirement system supported by state funds or that is authorized by the laws of the state shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. That person may receive, at the employee's option, credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum; (xii) The surviving spouse of any person deemed erroneously enrolled due to receipt of a benefit from another retirement system supported by state funds or that is authorized by the laws of the state but whose service had not been refunded at or before the date of death shall be eligible to receive a benefit under the provisions of § 24-4-608 , provided that the person was an employee of the participating employer on the date of death. The monthly annuity shall be payable on the first day of the month following the month of application and shall be retroactive to the date the benefit would have been otherwise payable as provided for in § 24-4-608 ; and (xiii) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was employed in dual full-time positions covered by the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System, respectively, shall become a member of both systems from and after the date of July 1, 2001, if in otherwise eligible positions with participating employers. The person may receive at the employee's option credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had the person been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had the person been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum.

(i) Persons in the employ of the Division of Arkansas State Police who are members of the State Police Retirement System;

(ii) Persons in the employ of the Department of Education or the Arkansas Teacher Retirement System, except as otherwise provided by law;

(iii) Persons in the employ of the University of Arkansas or any other state-supported institution of higher learning, except as otherwise provided by law;

(iv) Justices of the Supreme Court, judges of circuit courts, or judges of chancery courts;

(v) Persons in the employ of the General Assembly who are employed on a less than full-time regular annual salary basis, except that any person who has served or who shall serve during at least six (6) legislative sessions as Chief Clerk of the House of Representatives and who has served in the employ of the General Assembly during at least twelve (12) previous legislative sessions shall be eligible to receive credited service in the Arkansas Public Employees' Retirement System for any period of employment with the General Assembly since July 1, 1957, but only if the employee is, or was, an active member of the Arkansas Public Employees' Retirement System with at least ten (10) years of credited service and only if the employee pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member of the Arkansas Public Employees' Retirement System during those periods of time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during those periods of time, and regular interest on the employee and employer contributions computed from the date of service to the date the payment is received by the Arkansas Public Employees' Retirement System;

(vi) Persons who are in the employ of the Arkansas Department of Transportation;

(vii) Persons employed with the intent of working less than ninety (90) calendar days;

(viii) Persons who are employed for a period of more than ninety (90) consecutive calendar days but who do not qualify as full-time employees shall be excluded from membership. A person shall be considered a full-time employee if that person works at least eighty (80) hours per month during a period of ninety (90) consecutive calendar days;

(ix) (a) (1) Persons whose rate of pay does not constitute employment that is substantially gainful shall be excluded from membership. (2) A rate of pay less than the federal minimum wage for the year shall not be considered employment that is substantially gainful. (b) A tipped food service employee of the Department of Parks, Heritage, and Tourism who is guaranteed the prevailing minimum wage by the Fair Labor Standards Act of 1938, 29 U.S.C. § 201 et seq., as it existed on January 1, 2009, is in employment that is substantially gainful. (c) The employee and employer contributions for a tipped food service employee of the Department of Parks, Heritage, and Tourism is computed based on the tipped food service employee's hourly rate of pay;

(a) (1) Persons whose rate of pay does not constitute employment that is substantially gainful shall be excluded from membership. (2) A rate of pay less than the federal minimum wage for the year shall not be considered employment that is substantially gainful.

(1) Persons whose rate of pay does not constitute employment that is substantially gainful shall be excluded from membership.

(2) A rate of pay less than the federal minimum wage for the year shall not be considered employment that is substantially gainful.

(b) A tipped food service employee of the Department of Parks, Heritage, and Tourism who is guaranteed the prevailing minimum wage by the Fair Labor Standards Act of 1938, 29 U.S.C. § 201 et seq., as it existed on January 1, 2009, is in employment that is substantially gainful.

(c) The employee and employer contributions for a tipped food service employee of the Department of Parks, Heritage, and Tourism is computed based on the tipped food service employee's hourly rate of pay;

(x) Persons who are first employed or those who are reemployed as participants on or after July 1, 1979, under the Comprehensive Employment and Training Act [repealed]. However, those persons participating in the program prior to July 1, 1979, shall continue to be members of the Arkansas Public Employees' Retirement System while employed by a participating public employer;

(xi) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for membership in but did not participate in another retirement system that is supported by state funds or that is authorized by the laws of the state, shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was eligible for or receiving benefits from another retirement system supported by state funds or that is authorized by the laws of the state shall become a member of the Arkansas Public Employees' Retirement System from the date of July 1, 1999, if in an otherwise eligible position due to employment with a participating employer. That person may receive, at the employee's option, credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum;

(a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase;

(b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received;

(c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had he or she been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had he or she been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and

(d) The payment of funds shall be made in one (1) lump sum;

(xii) The surviving spouse of any person deemed erroneously enrolled due to receipt of a benefit from another retirement system supported by state funds or that is authorized by the laws of the state but whose service had not been refunded at or before the date of death shall be eligible to receive a benefit under the provisions of § 24-4-608 , provided that the person was an employee of the participating employer on the date of death. The monthly annuity shall be payable on the first day of the month following the month of application and shall be retroactive to the date the benefit would have been otherwise payable as provided for in § 24-4-608 ; and

(xiii) Any person previously denied coverage by the Arkansas Public Employees' Retirement System because that person was employed in dual full-time positions covered by the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System, respectively, shall become a member of both systems from and after the date of July 1, 2001, if in otherwise eligible positions with participating employers. The person may receive at the employee's option credit for service rendered to a participating public employer before that date, subject to the following conditions: (a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase; (b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received; (c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had the person been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had the person been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and (d) The payment of funds shall be made in one (1) lump sum.

(a) The member is a participating employee covered under the Arkansas Public Employees' Retirement System at the time of the purchase;

(b) The member furnishes proof in a form required by the Arkansas Public Employees' Retirement System of the service and compensation received;

(c) The member pays or causes to be paid all employee contributions at the rate and on the compensation that would have been paid had the person been a member during that time, all employer contributions based on the employer normal cost from the most recently completed regular annual actuarial valuation and the compensation that would have been paid had the person been a member during that time, and regular interest on the employee and employer contributions. The interest shall be computed from the date the service was rendered to the date the payment is received by the Arkansas Public Employees' Retirement System. The member may purchase all of the service or any portion thereof in multiples of one (1) year; and

(d) The payment of funds shall be made in one (1) lump sum.

(C) In any case of doubt as to who is an employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question;

(19) "Final average compensation" means the average of the member's highest annual compensations on which credited service with a public employer is calculated under § 24-4-623 ;

(20) "General Assembly" means the General Assembly of the state;

(21) "Intergovernmental Juvenile Detention Council" means the Intergovernmental Juvenile Detention Council of the Tenth Judicial District created by uncodified Acts 1995, No. 899, which has chosen by a majority vote of the council to participate in the Arkansas Public Employees' Retirement System;

(22) "Joint county and municipal sanitation authority" means any sanitation authority created under the Joint County and Municipal Solid Waste Disposal Act, § 14-233-101 et seq., which has chosen by a majority vote of its full-time employees to participate in the Arkansas Public Employees' Retirement System;

(23) "Local units of government" means those entities participating in the Arkansas Public Employees' Retirement System under the provisions of § 24-4-746 ;

(24) "Member" means any person who is included in the membership of the Arkansas Public Employees' Retirement System;

(25) (A) "Municipal employees" means all employees whose compensations are payable, either directly or indirectly, by participating municipal public employers and includes employees of the Arkansas Municipal League, employees of the water and sewer system of any city divided by a state line, and employees of the Arkansas Local Police and Fire Retirement System. (B) "Municipal employees" shall not include members of a municipal firemen's or policemen's pension fund while the member is accruing credited service in that system, excepting those members of a municipal firemen's pension fund who are members solely because of their status as volunteer firefighters. (C) In any case of doubt as to who is a municipal employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question;

(A) "Municipal employees" means all employees whose compensations are payable, either directly or indirectly, by participating municipal public employers and includes employees of the Arkansas Municipal League, employees of the water and sewer system of any city divided by a state line, and employees of the Arkansas Local Police and Fire Retirement System.

(B) "Municipal employees" shall not include members of a municipal firemen's or policemen's pension fund while the member is accruing credited service in that system, excepting those members of a municipal firemen's pension fund who are members solely because of their status as volunteer firefighters.

(C) In any case of doubt as to who is a municipal employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question;

(26) "Municipality" means any incorporated city or town in the state and includes all agencies, offices, departments, and commissions of the city or town;

(27) "Noncontributory member" means a person who does not contribute a portion of his or her compensation to the Arkansas Public Employees' Retirement System;

(28) "Nonstate employees" means county employees, municipal employees, rural waterworks facilities board employees, regional airport authority employees, border municipal airport employees, public facilities board employees, regional solid waste management board employees, joint county and municipal sanitation authority employees, regional water distribution board employees, the employees of economic development districts recognized as planning and development districts under § 14-166-202 , school employees, public water authority employees, and the employees of the Intergovernmental Juvenile Detention Council;

(29) "Normal retirement age" means, for a member, the youngest of the following ages: (A) Sixty (60) years of age and with twenty (20) or more years of actual service commencing before January 1, 1978, for a contributory member; or (B) Sixty-five (65) years of age with five (5) or more years of actual service, except for a member of the General Assembly who must have ten (10) or more years of actual service if he or she only has service as a member of the General Assembly; (C) If the provisions of § 24-4-521 are used to determine any portion of total credited service, then the age upon completion of thirty-five (35) years of credited service, but in no event to an age younger than fifty-five (55) years of age; (D) For a noncontributory member with credited service for employment as a public safety employee or as a sheriff, sixty-five (65) years of age reduced by one (1) month for each two (2) months of such credited service, but in no event to an age younger than fifty-five (55) years of age, except in the case of a sheriff who has a minimum of ten (10) years of actual service as a sheriff or who has eight (8) years of actual service as a sheriff and a minimum of two (2) years of service in another state-supported retirement system, for whom the minimum retirement age shall be fifty-two (52) years of age; (E) The age upon completion of twenty-eight (28) years of credited service, if the provisions of § 24-4-521 are not used to determine any portion of the credited service; (F) For a member of the General Assembly with twelve (12) years of actual service, ten (10) of which must be as a member of the General Assembly, at fifty-five (55) years of age. A member of the General Assembly who was either serving in the General Assembly on July 1, 1979, or held an elected office on July 1, 1979, shall be eligible to retire with seventeen and one-half (17½) years of actual service regardless of age; (G) An elected state constitutional officer shall be eligible to retire with twenty-eight (28) years of credited service at fifty-five (55) years of age; and (H) Notwithstanding subdivision (29)(C) of this section, in the case of a deputy sheriff who has a minimum of twenty-five (25) years of actual service as a deputy sheriff, the minimum retirement age shall be fifty-two (52) years of age;

(A) Sixty (60) years of age and with twenty (20) or more years of actual service commencing before January 1, 1978, for a contributory member; or

(B) Sixty-five (65) years of age with five (5) or more years of actual service, except for a member of the General Assembly who must have ten (10) or more years of actual service if he or she only has service as a member of the General Assembly;

(C) If the provisions of § 24-4-521 are used to determine any portion of total credited service, then the age upon completion of thirty-five (35) years of credited service, but in no event to an age younger than fifty-five (55) years of age;

(D) For a noncontributory member with credited service for employment as a public safety employee or as a sheriff, sixty-five (65) years of age reduced by one (1) month for each two (2) months of such credited service, but in no event to an age younger than fifty-five (55) years of age, except in the case of a sheriff who has a minimum of ten (10) years of actual service as a sheriff or who has eight (8) years of actual service as a sheriff and a minimum of two (2) years of service in another state-supported retirement system, for whom the minimum retirement age shall be fifty-two (52) years of age;

(E) The age upon completion of twenty-eight (28) years of credited service, if the provisions of § 24-4-521 are not used to determine any portion of the credited service;

(F) For a member of the General Assembly with twelve (12) years of actual service, ten (10) of which must be as a member of the General Assembly, at fifty-five (55) years of age. A member of the General Assembly who was either serving in the General Assembly on July 1, 1979, or held an elected office on July 1, 1979, shall be eligible to retire with seventeen and one-half (17½) years of actual service regardless of age;

(G) An elected state constitutional officer shall be eligible to retire with twenty-eight (28) years of credited service at fifty-five (55) years of age; and

(H) Notwithstanding subdivision (29)(C) of this section, in the case of a deputy sheriff who has a minimum of twenty-five (25) years of actual service as a deputy sheriff, the minimum retirement age shall be fifty-two (52) years of age;

(30) "Participating public employer" means: (A) Any county, municipality, rural waterworks facilities board, regional airport authority, border municipal airport authority, public facilities board, regional solid waste management board, joint county and municipal sanitation authority, suburban improvement district under § 14-92-502 , public water authority, or regional water distribution board in the state whose employees are included in the membership of the Arkansas Public Employees' Retirement System; (B) The employees of the Intergovernmental Juvenile Detention Council of the Tenth Judicial District who are included in the membership of the Arkansas Public Employees' Retirement System; or (C) A public rehabilitative services corporation or local unit of government as provided for in § 24-4-746 ;

(A) Any county, municipality, rural waterworks facilities board, regional airport authority, border municipal airport authority, public facilities board, regional solid waste management board, joint county and municipal sanitation authority, suburban improvement district under § 14-92-502 , public water authority, or regional water distribution board in the state whose employees are included in the membership of the Arkansas Public Employees' Retirement System;

(B) The employees of the Intergovernmental Juvenile Detention Council of the Tenth Judicial District who are included in the membership of the Arkansas Public Employees' Retirement System; or

(C) A public rehabilitative services corporation or local unit of government as provided for in § 24-4-746 ;

(31) (A) "Prior service", in the case of a state or municipal employee, means personal service rendered by the employee to a public employer prior to July 1, 1957. (B) The term "prior service", in the case of a county employee, means personal service rendered by the employee to a public employer prior to July 1, 1959;

(A) "Prior service", in the case of a state or municipal employee, means personal service rendered by the employee to a public employer prior to July 1, 1957.

(B) The term "prior service", in the case of a county employee, means personal service rendered by the employee to a public employer prior to July 1, 1959;

(32) "Public employer" means the State of Arkansas or any participating public employer;

(33) "Public facilities board" means any public facilities board created under the Public Facilities Boards Act, § 14-137-101 et seq., which has chosen by a majority vote of the full-time employees to participate in the Arkansas Public Employees' Retirement System;

(34) "Public Rehabilitation Services Corporations" means those entities participating in the Arkansas Public Employees' Retirement System under the provisions of § 24-4-746 ;

(35) (A) "Public safety member" means, except public safety members covered under § 24-4-1004 , a member whose covered employment under the Arkansas Public Employees' Retirement System: (i) Is for personal services as a police officer or firefighter; and (ii) Began before July 1, 1997. (B) (i) (a) "Police officer" means a permanent employee whose primary duty is law enforcement of a municipal police department, a county sheriff's office, or the Division of Arkansas State Police, including a probationary police officer. (b) "Police officer" includes a wildlife officer of the Arkansas State Game and Fish Commission, a drug enforcement officer of a judicial drug taskforce, a civilian firefighter of the Department of the Military covered under § 24-4-1004 , and all officers and the Chief of the State Capitol Police within the office of the Secretary of State. (c) "Police officer" does not include a person who has not satisfied the training requirements to be a police officer established by the Arkansas Commission on Law Enforcement Standards and Training under § 12-9-106 . (ii) A police officer who, although assigned to administrative duties, is still subject to call for service at patrol duty or duty in the field or is subject to call for duties in emergency situations requiring the officer to be armed with a firearm shall be considered to have the primary duty of law enforcement for the purpose of this subdivision (35)(B). (iii) The term "police officer" shall not include any civilian employee of a police department or any person temporarily employed as a police officer during an emergency. (C) (i) "Firefighter" means any regular employee of a fire department whose primary duty is fire fighting, including probationary firefighters. (ii) "Firefighter" shall not include any civilian employee of a fire department or any person temporarily employed as a firefighter during an emergency. (D) (i) "Public safety member" shall not include a member whose covered employment under the Arkansas Public Employees' Retirement System as a police officer or firefighter commenced on or after July 1, 1997, except as provided for public safety members covered under § 24-4-1004 . (ii) (a) If a public safety member leaves his or her employment as a police officer or firefighter for employment as a police officer or firefighter in a position covered by the Arkansas Public Employees' Retirement System, Arkansas State Highway Employees' Retirement System, State Police Retirement System, or Arkansas Local Police and Fire Retirement System and returns to his or her previous employment as a police officer or firefighter, the public safety member shall resume receiving credited service at one and one-half (1½) times the regular rate for crediting service. (b) A person eligible to resume receiving public safety credit prior to July 31, 2007, shall receive credited service for his or her return to employment as a police officer or firefighter at one and one-half (1½) times the regular rate for crediting service. (E) A public safety member who receives or has received credited service at one and one-half (1½) times the regular rate for crediting service may change employers and continue to receive credited service at one and one-half (1½) times the regular rate for crediting service, provided: (i) The person is employed as a public safety officer within six (6) months of termination from employment as a public safety member; and (ii) The employer provides public safety officers credited service at one and one-half (1½) times the regular rate for crediting service;

(A) "Public safety member" means, except public safety members covered under § 24-4-1004 , a member whose covered employment under the Arkansas Public Employees' Retirement System: (i) Is for personal services as a police officer or firefighter; and (ii) Began before July 1, 1997.

(i) Is for personal services as a police officer or firefighter; and

(ii) Began before July 1, 1997.

(B) (i) (a) "Police officer" means a permanent employee whose primary duty is law enforcement of a municipal police department, a county sheriff's office, or the Division of Arkansas State Police, including a probationary police officer. (b) "Police officer" includes a wildlife officer of the Arkansas State Game and Fish Commission, a drug enforcement officer of a judicial drug taskforce, a civilian firefighter of the Department of the Military covered under § 24-4-1004 , and all officers and the Chief of the State Capitol Police within the office of the Secretary of State. (c) "Police officer" does not include a person who has not satisfied the training requirements to be a police officer established by the Arkansas Commission on Law Enforcement Standards and Training under § 12-9-106 . (ii) A police officer who, although assigned to administrative duties, is still subject to call for service at patrol duty or duty in the field or is subject to call for duties in emergency situations requiring the officer to be armed with a firearm shall be considered to have the primary duty of law enforcement for the purpose of this subdivision (35)(B). (iii) The term "police officer" shall not include any civilian employee of a police department or any person temporarily employed as a police officer during an emergency.

(i) (a) "Police officer" means a permanent employee whose primary duty is law enforcement of a municipal police department, a county sheriff's office, or the Division of Arkansas State Police, including a probationary police officer. (b) "Police officer" includes a wildlife officer of the Arkansas State Game and Fish Commission, a drug enforcement officer of a judicial drug taskforce, a civilian firefighter of the Department of the Military covered under § 24-4-1004 , and all officers and the Chief of the State Capitol Police within the office of the Secretary of State. (c) "Police officer" does not include a person who has not satisfied the training requirements to be a police officer established by the Arkansas Commission on Law Enforcement Standards and Training under § 12-9-106 .

(a) "Police officer" means a permanent employee whose primary duty is law enforcement of a municipal police department, a county sheriff's office, or the Division of Arkansas State Police, including a probationary police officer.

(b) "Police officer" includes a wildlife officer of the Arkansas State Game and Fish Commission, a drug enforcement officer of a judicial drug taskforce, a civilian firefighter of the Department of the Military covered under § 24-4-1004 , and all officers and the Chief of the State Capitol Police within the office of the Secretary of State.

(c) "Police officer" does not include a person who has not satisfied the training requirements to be a police officer established by the Arkansas Commission on Law Enforcement Standards and Training under § 12-9-106 .

(ii) A police officer who, although assigned to administrative duties, is still subject to call for service at patrol duty or duty in the field or is subject to call for duties in emergency situations requiring the officer to be armed with a firearm shall be considered to have the primary duty of law enforcement for the purpose of this subdivision (35)(B).

(iii) The term "police officer" shall not include any civilian employee of a police department or any person temporarily employed as a police officer during an emergency.

(C) (i) "Firefighter" means any regular employee of a fire department whose primary duty is fire fighting, including probationary firefighters. (ii) "Firefighter" shall not include any civilian employee of a fire department or any person temporarily employed as a firefighter during an emergency.

(i) "Firefighter" means any regular employee of a fire department whose primary duty is fire fighting, including probationary firefighters.

(ii) "Firefighter" shall not include any civilian employee of a fire department or any person temporarily employed as a firefighter during an emergency.

(D) (i) "Public safety member" shall not include a member whose covered employment under the Arkansas Public Employees' Retirement System as a police officer or firefighter commenced on or after July 1, 1997, except as provided for public safety members covered under § 24-4-1004 . (ii) (a) If a public safety member leaves his or her employment as a police officer or firefighter for employment as a police officer or firefighter in a position covered by the Arkansas Public Employees' Retirement System, Arkansas State Highway Employees' Retirement System, State Police Retirement System, or Arkansas Local Police and Fire Retirement System and returns to his or her previous employment as a police officer or firefighter, the public safety member shall resume receiving credited service at one and one-half (1½) times the regular rate for crediting service. (b) A person eligible to resume receiving public safety credit prior to July 31, 2007, shall receive credited service for his or her return to employment as a police officer or firefighter at one and one-half (1½) times the regular rate for crediting service.

(i) "Public safety member" shall not include a member whose covered employment under the Arkansas Public Employees' Retirement System as a police officer or firefighter commenced on or after July 1, 1997, except as provided for public safety members covered under § 24-4-1004 .

(ii) (a) If a public safety member leaves his or her employment as a police officer or firefighter for employment as a police officer or firefighter in a position covered by the Arkansas Public Employees' Retirement System, Arkansas State Highway Employees' Retirement System, State Police Retirement System, or Arkansas Local Police and Fire Retirement System and returns to his or her previous employment as a police officer or firefighter, the public safety member shall resume receiving credited service at one and one-half (1½) times the regular rate for crediting service. (b) A person eligible to resume receiving public safety credit prior to July 31, 2007, shall receive credited service for his or her return to employment as a police officer or firefighter at one and one-half (1½) times the regular rate for crediting service.

(a) If a public safety member leaves his or her employment as a police officer or firefighter for employment as a police officer or firefighter in a position covered by the Arkansas Public Employees' Retirement System, Arkansas State Highway Employees' Retirement System, State Police Retirement System, or Arkansas Local Police and Fire Retirement System and returns to his or her previous employment as a police officer or firefighter, the public safety member shall resume receiving credited service at one and one-half (1½) times the regular rate for crediting service.

(b) A person eligible to resume receiving public safety credit prior to July 31, 2007, shall receive credited service for his or her return to employment as a police officer or firefighter at one and one-half (1½) times the regular rate for crediting service.

(E) A public safety member who receives or has received credited service at one and one-half (1½) times the regular rate for crediting service may change employers and continue to receive credited service at one and one-half (1½) times the regular rate for crediting service, provided: (i) The person is employed as a public safety officer within six (6) months of termination from employment as a public safety member; and (ii) The employer provides public safety officers credited service at one and one-half (1½) times the regular rate for crediting service;

(i) The person is employed as a public safety officer within six (6) months of termination from employment as a public safety member; and

(ii) The employer provides public safety officers credited service at one and one-half (1½) times the regular rate for crediting service;

(36) "Public water authority" means a public water authority created under the Water Authority Act, § 4-35-101 et seq., that has elected by a majority vote of its board of directors to participate in the Arkansas Public Employees' Retirement System;

(37) "Regional airport authority" means any regional airport authority created under the Regional Airport Act, § 14-362-101 et seq., which was formed after January 1, 1990, and which has chosen to participate in the Arkansas Public Employees' Retirement System;

(38) "Regional solid waste management board" means any regional solid waste management board defined under § 8-6-701 et seq. which has chosen by a majority vote of the full-time employees to participate in the Arkansas Public Employees' Retirement System;

(39) "Regional water distribution board" means any regional water distribution board created under The Regional Water Distribution District Act, § 14-116-101 et seq., which has chosen by a majority vote of the full-time employees to participate in the Arkansas Public Employees' Retirement System;

(40) (A) "Regular interest" means such rates of interest per annum, compounded annually, as the Board of Trustees of the Arkansas Public Employees' Retirement System shall prescribe from time to time. (B) However, for circumstances entered into July 1, 1985, or later, when payments are payable to the Arkansas Public Employees' Retirement System by a member together with regular interest thereon, the rate of interest shall be the same for all circumstances and shall be six percent (6%) per annum unless changed by the Board of Trustees of the Arkansas Public Employees' Retirement System;

(A) "Regular interest" means such rates of interest per annum, compounded annually, as the Board of Trustees of the Arkansas Public Employees' Retirement System shall prescribe from time to time.

(B) However, for circumstances entered into July 1, 1985, or later, when payments are payable to the Arkansas Public Employees' Retirement System by a member together with regular interest thereon, the rate of interest shall be the same for all circumstances and shall be six percent (6%) per annum unless changed by the Board of Trustees of the Arkansas Public Employees' Retirement System;

(41) "Retirant" means a person who: (A) Is a vested member of the Arkansas Public Employees' Retirement System; (B) Has filed an effective retirement application with the Arkansas Public Employees' Retirement System that has not been cancelled; and (C) Is entitled to a plan annuity upon properly terminating employment under § 24-4-520 ;

(A) Is a vested member of the Arkansas Public Employees' Retirement System;

(B) Has filed an effective retirement application with the Arkansas Public Employees' Retirement System that has not been cancelled; and

(C) Is entitled to a plan annuity upon properly terminating employment under § 24-4-520 ;

(42) "Retirement" means a member's withdrawal from the service of a public employer, with an annuity payable from funds of the Arkansas Public Employees' Retirement System;

(43) "Rural waterworks facilities board" means a rural waterworks facilities board created under the Rural Waterworks Facilities Boards Act, § 14-238-101 et seq.;

(44) "Social Security" means the Social Security old age, survivors', and disability insurance program;

(45) "State" means the State of Arkansas and includes all agencies, offices, departments, boards, commissions, and state-supported institutions that are duly constituted agencies of the state;

(46) (A) "State employees" means all otherwise eligible employees whose compensations were, or are, payable from funds appropriated by the state and includes all employees whose compensations were, or are, payable in whole or in part from federal funds. (B) In any case of doubt as to who is a state employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question; and

(A) "State employees" means all otherwise eligible employees whose compensations were, or are, payable from funds appropriated by the state and includes all employees whose compensations were, or are, payable in whole or in part from federal funds.

(B) In any case of doubt as to who is a state employee within the meaning of this act, the Board of Trustees of the Arkansas Public Employees' Retirement System shall have the final power to decide the question; and

(47) "System" means the Arkansas Public Employees' Retirement System.

Amended by Act 2023, No. 248,§ 5, eff. 7/1/2023.

Amended by Act 2023, No. 248,§ 4, eff. 7/1/2023.

Amended by Act 2023, No. 248,§ 3, eff. 7/1/2023.

Amended by Act 2023, No. 248,§ 2, eff. 7/1/2023.

Amended by Act 2023, No. 248,§ 1, eff. 7/1/2023.

Amended by Act 2021, No. 687,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 519,§ 3, eff. 7/28/2021.

Amended by Act 2021, No. 519,§ 2, eff. 7/28/2021.

Amended by Act 2021, No. 519,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 370,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 449,§ 4, eff. 7/24/2019.

Amended by Act 2019, No. 449,§ 3, eff. 7/24/2019.

Amended by Act 2019, No. 449,§ 2, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 2366, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 2365, eff. 7/1/2019.

Amended by Act 2017, No. 707,§ 268, eff. 8/1/2017.

Amended by Act 2013, No. 332,§ 5, eff. 3/14/2013.

Amended by Act 2013, No. 332,§ 4, eff. 3/14/2013.

Amended by Act 2013, No. 332,§ 3, eff. 3/14/2013.

Amended by Act 2013, No. 332,§ 2, eff. 3/14/2013.

Amended by Act 2013, No. 332,§ 1, eff. 3/14/2013.

Acts 1957, No. 177, § 1; 1959, No. 42, § 1; 1961, No. 64, § 1; 1965, No. 47, § 1; 1967, No. 289, § 1; 1975, No. 907, § 7; 1975 (Extended Sess., 1976), No. 1159, §§ 1, 2; 1979, No. 715, § 8; 1981, No. 859, § 1; 1983, No. 42, §§ 1, 2; 1983, No. 575, § 1; 1985, No. 910, § 1; 1985, No. 938, § 7; A.S.A. 1947, § 12-2501; Acts 1987, No. 461, § 1; 1987, No. 493, § 1; reen. 1987, No. 988, §§ 1, 2; 1989, No. 160, § 3; 1991, No. 331, § 1; 1991, No. 757, § 2; 1993, No. 286, §§ 1-3; 1993, No. 432, §§ 6, 7; 1993, No. 975, § 3; 1995, No. 398, §§ 1-3; 1995, No. 846, § 1; 1995, No. 1292, §§ 1-3; 1997, No. 76, §§ 2-4; 1997, No. 299, § 7; 1997, No. 639, § 1; 1997, No. 1137, § 2; 1999, No. 325, § 6; 1999, No. 865, § 1; 2001, No. 151, § 10; 2001, No. 764, § 1; 2001, No. 1616, § 1; 2005, No. 2084, §§ 2, 3; 2007, No. 176, § 3; 2007, No. 295, § 1; 2007, No. 299, § 1; 2007, No. 799, § 3; 2007, No. 850, § 1; 2009, No. 616, § 2; 2009, No. 774, § 1; 2009, No. 1277, § 1; 2011, No. 20, § 3; 2011, No. 38, § 2; 2011, No. 140, § 1; 2011, No. 978, § 2.
Ark. Code Ann. § 24-10-105 — AR Code / Title 24 / Chapter 10 / Subchapter 1 / Section 24-10-105
Penalty
Status: in_force

Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in any attempt to defraud the Arkansas Local Police and Fire Retirement System shall be guilty of a criminal act and upon conviction thereof shall be punished accordingly. Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.

Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in any attempt to defraud the Arkansas Local Police and Fire Retirement System shall be guilty of a criminal act and upon conviction thereof shall be punished accordingly.

Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.
Ark. Code Ann. § 24-8-210 — AR Code / Title 24 / Chapter 8 / Subchapter 2 / Section 24-8-210
Contributions - State
Status: in_force

(a) The state, as employer, shall make contributions to the Arkansas Judicial Retirement System of twelve percent (12%) of the active member payroll. (b) The Chief Fiscal Officer of the State is authorized and directed to make annual transfers on each July 1 to the Judges Retirement Fund from the Constitutional Officers Fund and the State Central Services Fund in an amount determined by computing the dollar amount required based on the actuarially determined employer rate in the most recent annual actuarial valuation and subtracting from that amount the statutory contribution amount specified in subsection (a) of this section, and further, reduced by the amount of the court cost revenue transferred to the Judges Retirement Fund from the State Administration of Justice Fund in accordance with § 16-10-310 . Acts 1983, No. 922, § 8; A.S.A. 1947, § 22-961; Acts 2001, No. 763, § 1.

(a) The state, as employer, shall make contributions to the Arkansas Judicial Retirement System of twelve percent (12%) of the active member payroll.

(b) The Chief Fiscal Officer of the State is authorized and directed to make annual transfers on each July 1 to the Judges Retirement Fund from the Constitutional Officers Fund and the State Central Services Fund in an amount determined by computing the dollar amount required based on the actuarially determined employer rate in the most recent annual actuarial valuation and subtracting from that amount the statutory contribution amount specified in subsection (a) of this section, and further, reduced by the amount of the court cost revenue transferred to the Judges Retirement Fund from the State Administration of Justice Fund in accordance with § 16-10-310 .

Acts 1983, No. 922, § 8; A.S.A. 1947, § 22-961; Acts 2001, No. 763, § 1.
Ark. Code Ann. § 24-8-713 — AR Code / Title 24 / Chapter 8 / Subchapter 7 / Section 24-8-713
Retirement and survivors' benefits generally
Status: in_force

(a) The retirement benefits to be paid an eligible and qualified member or retiree under the provisions of this section shall be an amount equal to three and two-tenths percent (3.2%) of annual salary payable to the last judicial office held multiplied by the number of years of actual service under the Arkansas Judicial Retirement System but not to exceed an amount equal to eighty percent (80%) of salary. The retirement benefits shall be payable for the recipient's life. (b) (1) Survivors' benefits shall be sixty-seven percent (67%) of the amount of the retirement benefits. (2) Upon the death of an active judge or justice who has served at least three (3) years, his or her survivors shall receive a sum equal to sixty-seven percent (67%) of the retirement benefits provided in subsection (a) of this section. (3) Survivors' benefits shall be payable as follows: (A) If the decedent is survived by a spouse to whom he or she has been married for not less than one (1) year and with whom he or she is living at the time of his or her death, and if the decedent is not survived by any minor child or children, then the spouse shall draw for life or until remarriage a sum equal to sixty-seven percent (67%) of the benefits provided in subsection (a) of this section; (B) (i) If the decedent is survived by both an eligible spouse and minor children, then one-half (½) of the survivors' benefits shall be paid to the spouse for life or until remarriage. The other one-half (½) of the survivors' benefits shall be paid to the guardian of the minor children during the period of minority. (ii) When all of the children cease to be minors, then the survivors' benefits paid to the minor children shall be paid to the spouse; and (C) If the decedent is not survived by an eligible spouse but is survived by minor children, then the survivors' benefits, i.e., sixty-seven percent (67%) of the benefits provided in subsection (a) of this section, shall be payable to the guardian of the minor children during the period of minority. (4) If a surviving spouse who is receiving survivors' benefits under this section remarries and the benefits are discontinued and the surviving spouse again becomes unmarried, benefits provided in this section for the spouse shall be resumed. (5) No surviving spouse shall be eligible to receive survivors' benefits on more than one (1) member account. (c) The retirement benefits and survivors' benefits provided for in this section shall be based on the salary for the judicial office last held by the member qualifying for retirement as fixed by law at the time of the member's retirement. (d) (1) Entitlement to retirement compensation and survivors' benefits shall be evidenced by the certificate of the Board of Trustees of the Arkansas Judicial Retirement System transmitted to the Executive Director of the Arkansas Public Employees' Retirement System. (2) All retirement compensation and survivors' benefits shall be paid monthly from the Judges Retirement Fund. (3) All retirement and survivors' benefits provided by this subchapter shall be paid from the fund to be administered by the executive director and staff of the Arkansas Public Employees' Retirement System. Acts 1999, No. 399, § 1; 2001, No. 763, § 5.

(a) The retirement benefits to be paid an eligible and qualified member or retiree under the provisions of this section shall be an amount equal to three and two-tenths percent (3.2%) of annual salary payable to the last judicial office held multiplied by the number of years of actual service under the Arkansas Judicial Retirement System but not to exceed an amount equal to eighty percent (80%) of salary. The retirement benefits shall be payable for the recipient's life.

(b) (1) Survivors' benefits shall be sixty-seven percent (67%) of the amount of the retirement benefits. (2) Upon the death of an active judge or justice who has served at least three (3) years, his or her survivors shall receive a sum equal to sixty-seven percent (67%) of the retirement benefits provided in subsection (a) of this section. (3) Survivors' benefits shall be payable as follows: (A) If the decedent is survived by a spouse to whom he or she has been married for not less than one (1) year and with whom he or she is living at the time of his or her death, and if the decedent is not survived by any minor child or children, then the spouse shall draw for life or until remarriage a sum equal to sixty-seven percent (67%) of the benefits provided in subsection (a) of this section; (B) (i) If the decedent is survived by both an eligible spouse and minor children, then one-half (½) of the survivors' benefits shall be paid to the spouse for life or until remarriage. The other one-half (½) of the survivors' benefits shall be paid to the guardian of the minor children during the period of minority. (ii) When all of the children cease to be minors, then the survivors' benefits paid to the minor children shall be paid to the spouse; and (C) If the decedent is not survived by an eligible spouse but is survived by minor children, then the survivors' benefits, i.e., sixty-seven percent (67%) of the benefits provided in subsection (a) of this section, shall be payable to the guardian of the minor children during the period of minority. (4) If a surviving spouse who is receiving survivors' benefits under this section remarries and the benefits are discontinued and the surviving spouse again becomes unmarried, benefits provided in this section for the spouse shall be resumed. (5) No surviving spouse shall be eligible to receive survivors' benefits on more than one (1) member account.

(1) Survivors' benefits shall be sixty-seven percent (67%) of the amount of the retirement benefits.

(2) Upon the death of an active judge or justice who has served at least three (3) years, his or her survivors shall receive a sum equal to sixty-seven percent (67%) of the retirement benefits provided in subsection (a) of this section.

(3) Survivors' benefits shall be payable as follows: (A) If the decedent is survived by a spouse to whom he or she has been married for not less than one (1) year and with whom he or she is living at the time of his or her death, and if the decedent is not survived by any minor child or children, then the spouse shall draw for life or until remarriage a sum equal to sixty-seven percent (67%) of the benefits provided in subsection (a) of this section; (B) (i) If the decedent is survived by both an eligible spouse and minor children, then one-half (½) of the survivors' benefits shall be paid to the spouse for life or until remarriage. The other one-half (½) of the survivors' benefits shall be paid to the guardian of the minor children during the period of minority. (ii) When all of the children cease to be minors, then the survivors' benefits paid to the minor children shall be paid to the spouse; and (C) If the decedent is not survived by an eligible spouse but is survived by minor children, then the survivors' benefits, i.e., sixty-seven percent (67%) of the benefits provided in subsection (a) of this section, shall be payable to the guardian of the minor children during the period of minority.

(A) If the decedent is survived by a spouse to whom he or she has been married for not less than one (1) year and with whom he or she is living at the time of his or her death, and if the decedent is not survived by any minor child or children, then the spouse shall draw for life or until remarriage a sum equal to sixty-seven percent (67%) of the benefits provided in subsection (a) of this section;

(B) (i) If the decedent is survived by both an eligible spouse and minor children, then one-half (½) of the survivors' benefits shall be paid to the spouse for life or until remarriage. The other one-half (½) of the survivors' benefits shall be paid to the guardian of the minor children during the period of minority. (ii) When all of the children cease to be minors, then the survivors' benefits paid to the minor children shall be paid to the spouse; and

(i) If the decedent is survived by both an eligible spouse and minor children, then one-half (½) of the survivors' benefits shall be paid to the spouse for life or until remarriage. The other one-half (½) of the survivors' benefits shall be paid to the guardian of the minor children during the period of minority.

(ii) When all of the children cease to be minors, then the survivors' benefits paid to the minor children shall be paid to the spouse; and

(C) If the decedent is not survived by an eligible spouse but is survived by minor children, then the survivors' benefits, i.e., sixty-seven percent (67%) of the benefits provided in subsection (a) of this section, shall be payable to the guardian of the minor children during the period of minority.

(4) If a surviving spouse who is receiving survivors' benefits under this section remarries and the benefits are discontinued and the surviving spouse again becomes unmarried, benefits provided in this section for the spouse shall be resumed.

(5) No surviving spouse shall be eligible to receive survivors' benefits on more than one (1) member account.

(c) The retirement benefits and survivors' benefits provided for in this section shall be based on the salary for the judicial office last held by the member qualifying for retirement as fixed by law at the time of the member's retirement.

(d) (1) Entitlement to retirement compensation and survivors' benefits shall be evidenced by the certificate of the Board of Trustees of the Arkansas Judicial Retirement System transmitted to the Executive Director of the Arkansas Public Employees' Retirement System. (2) All retirement compensation and survivors' benefits shall be paid monthly from the Judges Retirement Fund. (3) All retirement and survivors' benefits provided by this subchapter shall be paid from the fund to be administered by the executive director and staff of the Arkansas Public Employees' Retirement System.

(1) Entitlement to retirement compensation and survivors' benefits shall be evidenced by the certificate of the Board of Trustees of the Arkansas Judicial Retirement System transmitted to the Executive Director of the Arkansas Public Employees' Retirement System.

(2) All retirement compensation and survivors' benefits shall be paid monthly from the Judges Retirement Fund.

(3) All retirement and survivors' benefits provided by this subchapter shall be paid from the fund to be administered by the executive director and staff of the Arkansas Public Employees' Retirement System.

Acts 1999, No. 399, § 1; 2001, No. 763, § 5.
Ark. Code Ann. § 24-7-601 — AR Code / Title 24 / Chapter 7 / Subchapter 6 / Section 24-7-601
Credited service generally
Status: in_force

(a) By rule, the Board of Trustees of the Arkansas Teacher Retirement System shall fix and determine the number of years, and fraction thereof, of service to be credited each member for his or her employment as an employee. (b) (1) A member shall be employed by an employer covered by the Arkansas Teacher Retirement System for a minimum of one hundred sixty (160) days per fiscal year to earn one (1) year of credited service. (2) Fractional years of service may be granted beginning July 1, 1971, as prescribed by the board. (3) A member shall not receive more than one (1) year of service credit for the member's employment with a covered employer and reciprocal system employer in any one (1) fiscal year. (4) (A) Beginning July 1, 2011, a contributory member who accrues less than one-fourth (¼) year of service credit in a fiscal year may accumulate and carry forward days of service until the first fiscal year in which the contributory member accrues the minimum days of service required to credit one-fourth (¼) year of service credit. (B) Upon the contributing member's accruing of a minimum of one-fourth (¼) year of service credit, the: (i) Service credit shall be applied to the latest fiscal year; and (ii) Carry-forward days shall be reset to zero (0). (c) (1) Days of absence from service because of sickness shall be considered as service if the days are paid sick leave. (2) (A) Except as provided under subdivision (c)(2)(B) of this section, paid or unpaid accrued, unused sick leave shall not be credited as service in the Arkansas Teacher Retirement System. (B) If a member dies during active service on or after July 1, 2013, the member's accrued unused sick leave, whether paid or unpaid, shall be credited as service in the fiscal year of the member's death to determine the member's retirement eligibility, final average salary, and eligibility for other system benefits. The member's account shall be credited with: (i) One (1) day of service for each day of accrued unused sick leave; and (ii) One (1) day of service for any remaining partial day of sick leave. (C) If a member dies during active service on or after July 1, 2013, the member's unused catastrophic leave and unused donated leave shall not be credited as service. (d) No credited service may be granted by the board for service rendered before July 1, 1937. (e) (1) The Arkansas Teacher Retirement System is a reciprocal system under §§ 24-2-401 - 24-2-405 . (2) In establishing eligibility for a benefit from the Arkansas Teacher Retirement System, the credited service under all reciprocal systems shall be totaled, and the total credited service shall be used in determining eligibility for an Arkansas Teacher Retirement System benefit. (3) In determining the amount of a benefit from the Arkansas Teacher Retirement System, there shall be used only the actual service under the Arkansas Teacher Retirement System and the benefit formula of the Arkansas Teacher Retirement System. (4) The final average salary used shall be that of the Arkansas Teacher Retirement System or any reciprocal system in which the member has at least two (2) years of service credit, whichever furnishes the highest final average salary at the time of retirement. (5) When the Arkansas Teacher Retirement System provides a benefit amount that is not dependent on length of credited service, the benefit amount shall be reduced to the proportion that actual system service bears to total service credited by a reciprocal system. (6) (A) Except as otherwise provided under this subdivision (e)(6), reciprocal service earned from participation in an alternate retirement plan shall be used only if the member's contributions to the alternate retirement plan have not been withdrawn in full or in part from the alternate retirement plan by the member. (B) The following shall not prevent a member from establishing reciprocal service in an alternate retirement plan: (i) A withdrawal made by the member from the alternate retirement plan after the member attains fifty-nine and one-half (59 ½) years of age; and (ii) An eligible rollover transaction under the Internal Revenue Code. (C) In order to restore the use of reciprocal service, a member may repay to an alternate retirement plan a withdrawal made from the alternate retirement plan by the member before the member attained fifty-nine and one-half (59 ½) years of age if allowed by the alternate retirement plan. (D) A salary earned from participation in an alternate retirement plan shall not be used in the final average salary calculated by the system. (E) The board may promulgate rules for the administration of reciprocal service under an alternate retirement plan, including without limitation rules for salaries, withdrawals, and rollover eligibility under this subdivision (e)(6). (f) In any case of question as to the service credit of any person, the board shall have the final power to decide the question. (g) (1) (A) Beginning July 1, 2013, the Arkansas Teacher Retirement System shall allow a member who earns concurrent service in both the Arkansas Teacher Retirement System and a reciprocal system to receive full service credit in the Arkansas Teacher Retirement System without reduction of service credit due to the concurrent service. (B) Credited service in an alternate retirement plan or the Arkansas Public Employees' Retirement System is not allowed under subdivision (g)(1)(A) of this section. (C) A member's part-time employment with a PSHE employer or an employer covered by the Arkansas Public Employees' Retirement System shall not prevent the member from earning service credit under the Arkansas Teacher Retirement System if the member does not earn service credit in an alternate retirement plan or the Arkansas Public Employees' Retirement System. (2) The Arkansas Teacher Retirement System shall not recognize any concurrent service added to the member's credited service in the Arkansas Teacher Retirement System that credits a member with more than one (1) year of credited service for a fiscal year or combines salary earned in both systems in a fiscal year for the purpose of: (A) Vesting; (B) Retirement eligibility; and (C) Calculating final average salary. (3) (A) A member may elect to waive all or part of the concurrent service credited to the member in the system and retire under a reciprocal system if the member acknowledges that the waiver is a voluntary surrender of the member's concurrent service credit in the system and cancels the member's concurrent service credit in the system. (B) The employer-and-employee accrued contributions attributable to the concurrent service may be refunded to the employer and member. Amended by Act 2023, No. 107,§ 29, eff. 7/1/2023. Amended by Act 2023, No. 107,§ 28, eff. 7/1/2023. Amended by Act 2021, No. 279,§ 10, eff. 7/1/2021. Amended by Act 2021, No. 427,§ 2, eff. 3/23/2021. Amended by Act 2021, No. 221,§ 2, eff. 3/2/2021. Amended by Act 2021, No. 221,§ 1, eff. 3/2/2021. Amended by Act 2019, No. 595,§ 1, eff. 7/1/2019. Amended by Act 2019, No. 427,§ 9, eff. 7/1/2019. Amended by Act 2017, No. 265,§ 2, eff. 8/1/2017. Amended by Act 2017, No. 612,§ 1, eff. 3/23/2017. Amended by Act 2017, No. 200,§ 1, eff. 2/17/2017. Amended by Act 2013, No. 555,§ 2, eff. 7/1/2013. Amended by Act 2013, No. 555,§ 1, eff. 7/1/2013. Acts 1973, No. 427, § 5; 1979, No. 681, § 1; 1981, No. 365, §§ 1, 2; 1983, No. 619, §§ 4, 5; 1983, No. 665, §§ 4, 5; 1985, No. 805, § 2; A.S.A. 1947, § 80-1440; Acts 1989, No. 10, § 2; 1989, No. 653, § 3; 1991, No. 43, § 4; 2007, No. 97, § 8; 2011, No. 974, § 3.

(a) By rule, the Board of Trustees of the Arkansas Teacher Retirement System shall fix and determine the number of years, and fraction thereof, of service to be credited each member for his or her employment as an employee.

(b) (1) A member shall be employed by an employer covered by the Arkansas Teacher Retirement System for a minimum of one hundred sixty (160) days per fiscal year to earn one (1) year of credited service. (2) Fractional years of service may be granted beginning July 1, 1971, as prescribed by the board. (3) A member shall not receive more than one (1) year of service credit for the member's employment with a covered employer and reciprocal system employer in any one (1) fiscal year. (4) (A) Beginning July 1, 2011, a contributory member who accrues less than one-fourth (¼) year of service credit in a fiscal year may accumulate and carry forward days of service until the first fiscal year in which the contributory member accrues the minimum days of service required to credit one-fourth (¼) year of service credit. (B) Upon the contributing member's accruing of a minimum of one-fourth (¼) year of service credit, the: (i) Service credit shall be applied to the latest fiscal year; and (ii) Carry-forward days shall be reset to zero (0).

(1) A member shall be employed by an employer covered by the Arkansas Teacher Retirement System for a minimum of one hundred sixty (160) days per fiscal year to earn one (1) year of credited service.

(2) Fractional years of service may be granted beginning July 1, 1971, as prescribed by the board.

(3) A member shall not receive more than one (1) year of service credit for the member's employment with a covered employer and reciprocal system employer in any one (1) fiscal year.

(4) (A) Beginning July 1, 2011, a contributory member who accrues less than one-fourth (¼) year of service credit in a fiscal year may accumulate and carry forward days of service until the first fiscal year in which the contributory member accrues the minimum days of service required to credit one-fourth (¼) year of service credit. (B) Upon the contributing member's accruing of a minimum of one-fourth (¼) year of service credit, the: (i) Service credit shall be applied to the latest fiscal year; and (ii) Carry-forward days shall be reset to zero (0).

(A) Beginning July 1, 2011, a contributory member who accrues less than one-fourth (¼) year of service credit in a fiscal year may accumulate and carry forward days of service until the first fiscal year in which the contributory member accrues the minimum days of service required to credit one-fourth (¼) year of service credit.

(B) Upon the contributing member's accruing of a minimum of one-fourth (¼) year of service credit, the: (i) Service credit shall be applied to the latest fiscal year; and (ii) Carry-forward days shall be reset to zero (0).

(i) Service credit shall be applied to the latest fiscal year; and

(ii) Carry-forward days shall be reset to zero (0).

(c) (1) Days of absence from service because of sickness shall be considered as service if the days are paid sick leave. (2) (A) Except as provided under subdivision (c)(2)(B) of this section, paid or unpaid accrued, unused sick leave shall not be credited as service in the Arkansas Teacher Retirement System. (B) If a member dies during active service on or after July 1, 2013, the member's accrued unused sick leave, whether paid or unpaid, shall be credited as service in the fiscal year of the member's death to determine the member's retirement eligibility, final average salary, and eligibility for other system benefits. The member's account shall be credited with: (i) One (1) day of service for each day of accrued unused sick leave; and (ii) One (1) day of service for any remaining partial day of sick leave. (C) If a member dies during active service on or after July 1, 2013, the member's unused catastrophic leave and unused donated leave shall not be credited as service.

(1) Days of absence from service because of sickness shall be considered as service if the days are paid sick leave.

(2) (A) Except as provided under subdivision (c)(2)(B) of this section, paid or unpaid accrued, unused sick leave shall not be credited as service in the Arkansas Teacher Retirement System. (B) If a member dies during active service on or after July 1, 2013, the member's accrued unused sick leave, whether paid or unpaid, shall be credited as service in the fiscal year of the member's death to determine the member's retirement eligibility, final average salary, and eligibility for other system benefits. The member's account shall be credited with: (i) One (1) day of service for each day of accrued unused sick leave; and (ii) One (1) day of service for any remaining partial day of sick leave. (C) If a member dies during active service on or after July 1, 2013, the member's unused catastrophic leave and unused donated leave shall not be credited as service.

(A) Except as provided under subdivision (c)(2)(B) of this section, paid or unpaid accrued, unused sick leave shall not be credited as service in the Arkansas Teacher Retirement System.

(B) If a member dies during active service on or after July 1, 2013, the member's accrued unused sick leave, whether paid or unpaid, shall be credited as service in the fiscal year of the member's death to determine the member's retirement eligibility, final average salary, and eligibility for other system benefits. The member's account shall be credited with: (i) One (1) day of service for each day of accrued unused sick leave; and (ii) One (1) day of service for any remaining partial day of sick leave.

(i) One (1) day of service for each day of accrued unused sick leave; and

(ii) One (1) day of service for any remaining partial day of sick leave.

(C) If a member dies during active service on or after July 1, 2013, the member's unused catastrophic leave and unused donated leave shall not be credited as service.

(d) No credited service may be granted by the board for service rendered before July 1, 1937.

(e) (1) The Arkansas Teacher Retirement System is a reciprocal system under §§ 24-2-401 - 24-2-405 . (2) In establishing eligibility for a benefit from the Arkansas Teacher Retirement System, the credited service under all reciprocal systems shall be totaled, and the total credited service shall be used in determining eligibility for an Arkansas Teacher Retirement System benefit. (3) In determining the amount of a benefit from the Arkansas Teacher Retirement System, there shall be used only the actual service under the Arkansas Teacher Retirement System and the benefit formula of the Arkansas Teacher Retirement System. (4) The final average salary used shall be that of the Arkansas Teacher Retirement System or any reciprocal system in which the member has at least two (2) years of service credit, whichever furnishes the highest final average salary at the time of retirement. (5) When the Arkansas Teacher Retirement System provides a benefit amount that is not dependent on length of credited service, the benefit amount shall be reduced to the proportion that actual system service bears to total service credited by a reciprocal system. (6) (A) Except as otherwise provided under this subdivision (e)(6), reciprocal service earned from participation in an alternate retirement plan shall be used only if the member's contributions to the alternate retirement plan have not been withdrawn in full or in part from the alternate retirement plan by the member. (B) The following shall not prevent a member from establishing reciprocal service in an alternate retirement plan: (i) A withdrawal made by the member from the alternate retirement plan after the member attains fifty-nine and one-half (59 ½) years of age; and (ii) An eligible rollover transaction under the Internal Revenue Code. (C) In order to restore the use of reciprocal service, a member may repay to an alternate retirement plan a withdrawal made from the alternate retirement plan by the member before the member attained fifty-nine and one-half (59 ½) years of age if allowed by the alternate retirement plan. (D) A salary earned from participation in an alternate retirement plan shall not be used in the final average salary calculated by the system. (E) The board may promulgate rules for the administration of reciprocal service under an alternate retirement plan, including without limitation rules for salaries, withdrawals, and rollover eligibility under this subdivision (e)(6).

(1) The Arkansas Teacher Retirement System is a reciprocal system under §§ 24-2-401 - 24-2-405 .

(2) In establishing eligibility for a benefit from the Arkansas Teacher Retirement System, the credited service under all reciprocal systems shall be totaled, and the total credited service shall be used in determining eligibility for an Arkansas Teacher Retirement System benefit.

(3) In determining the amount of a benefit from the Arkansas Teacher Retirement System, there shall be used only the actual service under the Arkansas Teacher Retirement System and the benefit formula of the Arkansas Teacher Retirement System.

(4) The final average salary used shall be that of the Arkansas Teacher Retirement System or any reciprocal system in which the member has at least two (2) years of service credit, whichever furnishes the highest final average salary at the time of retirement.

(5) When the Arkansas Teacher Retirement System provides a benefit amount that is not dependent on length of credited service, the benefit amount shall be reduced to the proportion that actual system service bears to total service credited by a reciprocal system.

(6) (A) Except as otherwise provided under this subdivision (e)(6), reciprocal service earned from participation in an alternate retirement plan shall be used only if the member's contributions to the alternate retirement plan have not been withdrawn in full or in part from the alternate retirement plan by the member. (B) The following shall not prevent a member from establishing reciprocal service in an alternate retirement plan: (i) A withdrawal made by the member from the alternate retirement plan after the member attains fifty-nine and one-half (59 ½) years of age; and (ii) An eligible rollover transaction under the Internal Revenue Code. (C) In order to restore the use of reciprocal service, a member may repay to an alternate retirement plan a withdrawal made from the alternate retirement plan by the member before the member attained fifty-nine and one-half (59 ½) years of age if allowed by the alternate retirement plan. (D) A salary earned from participation in an alternate retirement plan shall not be used in the final average salary calculated by the system. (E) The board may promulgate rules for the administration of reciprocal service under an alternate retirement plan, including without limitation rules for salaries, withdrawals, and rollover eligibility under this subdivision (e)(6).

(A) Except as otherwise provided under this subdivision (e)(6), reciprocal service earned from participation in an alternate retirement plan shall be used only if the member's contributions to the alternate retirement plan have not been withdrawn in full or in part from the alternate retirement plan by the member.

(B) The following shall not prevent a member from establishing reciprocal service in an alternate retirement plan: (i) A withdrawal made by the member from the alternate retirement plan after the member attains fifty-nine and one-half (59 ½) years of age; and (ii) An eligible rollover transaction under the Internal Revenue Code.

(i) A withdrawal made by the member from the alternate retirement plan after the member attains fifty-nine and one-half (59 ½) years of age; and

(ii) An eligible rollover transaction under the Internal Revenue Code.

(C) In order to restore the use of reciprocal service, a member may repay to an alternate retirement plan a withdrawal made from the alternate retirement plan by the member before the member attained fifty-nine and one-half (59 ½) years of age if allowed by the alternate retirement plan.

(D) A salary earned from participation in an alternate retirement plan shall not be used in the final average salary calculated by the system.

(E) The board may promulgate rules for the administration of reciprocal service under an alternate retirement plan, including without limitation rules for salaries, withdrawals, and rollover eligibility under this subdivision (e)(6).

(f) In any case of question as to the service credit of any person, the board shall have the final power to decide the question.

(g) (1) (A) Beginning July 1, 2013, the Arkansas Teacher Retirement System shall allow a member who earns concurrent service in both the Arkansas Teacher Retirement System and a reciprocal system to receive full service credit in the Arkansas Teacher Retirement System without reduction of service credit due to the concurrent service. (B) Credited service in an alternate retirement plan or the Arkansas Public Employees' Retirement System is not allowed under subdivision (g)(1)(A) of this section. (C) A member's part-time employment with a PSHE employer or an employer covered by the Arkansas Public Employees' Retirement System shall not prevent the member from earning service credit under the Arkansas Teacher Retirement System if the member does not earn service credit in an alternate retirement plan or the Arkansas Public Employees' Retirement System. (2) The Arkansas Teacher Retirement System shall not recognize any concurrent service added to the member's credited service in the Arkansas Teacher Retirement System that credits a member with more than one (1) year of credited service for a fiscal year or combines salary earned in both systems in a fiscal year for the purpose of: (A) Vesting; (B) Retirement eligibility; and (C) Calculating final average salary. (3) (A) A member may elect to waive all or part of the concurrent service credited to the member in the system and retire under a reciprocal system if the member acknowledges that the waiver is a voluntary surrender of the member's concurrent service credit in the system and cancels the member's concurrent service credit in the system. (B) The employer-and-employee accrued contributions attributable to the concurrent service may be refunded to the employer and member.

(1) (A) Beginning July 1, 2013, the Arkansas Teacher Retirement System shall allow a member who earns concurrent service in both the Arkansas Teacher Retirement System and a reciprocal system to receive full service credit in the Arkansas Teacher Retirement System without reduction of service credit due to the concurrent service. (B) Credited service in an alternate retirement plan or the Arkansas Public Employees' Retirement System is not allowed under subdivision (g)(1)(A) of this section. (C) A member's part-time employment with a PSHE employer or an employer covered by the Arkansas Public Employees' Retirement System shall not prevent the member from earning service credit under the Arkansas Teacher Retirement System if the member does not earn service credit in an alternate retirement plan or the Arkansas Public Employees' Retirement System.

(A) Beginning July 1, 2013, the Arkansas Teacher Retirement System shall allow a member who earns concurrent service in both the Arkansas Teacher Retirement System and a reciprocal system to receive full service credit in the Arkansas Teacher Retirement System without reduction of service credit due to the concurrent service.

(B) Credited service in an alternate retirement plan or the Arkansas Public Employees' Retirement System is not allowed under subdivision (g)(1)(A) of this section.

(C) A member's part-time employment with a PSHE employer or an employer covered by the Arkansas Public Employees' Retirement System shall not prevent the member from earning service credit under the Arkansas Teacher Retirement System if the member does not earn service credit in an alternate retirement plan or the Arkansas Public Employees' Retirement System.

(2) The Arkansas Teacher Retirement System shall not recognize any concurrent service added to the member's credited service in the Arkansas Teacher Retirement System that credits a member with more than one (1) year of credited service for a fiscal year or combines salary earned in both systems in a fiscal year for the purpose of: (A) Vesting; (B) Retirement eligibility; and (C) Calculating final average salary.

(A) Vesting;

(B) Retirement eligibility; and

(C) Calculating final average salary.

(3) (A) A member may elect to waive all or part of the concurrent service credited to the member in the system and retire under a reciprocal system if the member acknowledges that the waiver is a voluntary surrender of the member's concurrent service credit in the system and cancels the member's concurrent service credit in the system. (B) The employer-and-employee accrued contributions attributable to the concurrent service may be refunded to the employer and member.

(A) A member may elect to waive all or part of the concurrent service credited to the member in the system and retire under a reciprocal system if the member acknowledges that the waiver is a voluntary surrender of the member's concurrent service credit in the system and cancels the member's concurrent service credit in the system.

(B) The employer-and-employee accrued contributions attributable to the concurrent service may be refunded to the employer and member.

Amended by Act 2023, No. 107,§ 29, eff. 7/1/2023.

Amended by Act 2023, No. 107,§ 28, eff. 7/1/2023.

Amended by Act 2021, No. 279,§ 10, eff. 7/1/2021.

Amended by Act 2021, No. 427,§ 2, eff. 3/23/2021.

Amended by Act 2021, No. 221,§ 2, eff. 3/2/2021.

Amended by Act 2021, No. 221,§ 1, eff. 3/2/2021.

Amended by Act 2019, No. 595,§ 1, eff. 7/1/2019.

Amended by Act 2019, No. 427,§ 9, eff. 7/1/2019.

Amended by Act 2017, No. 265,§ 2, eff. 8/1/2017.

Amended by Act 2017, No. 612,§ 1, eff. 3/23/2017.

Amended by Act 2017, No. 200,§ 1, eff. 2/17/2017.

Amended by Act 2013, No. 555,§ 2, eff. 7/1/2013.

Amended by Act 2013, No. 555,§ 1, eff. 7/1/2013.

Acts 1973, No. 427, § 5; 1979, No. 681, § 1; 1981, No. 365, §§ 1, 2; 1983, No. 619, §§ 4, 5; 1983, No. 665, §§ 4, 5; 1985, No. 805, § 2; A.S.A. 1947, § 80-1440; Acts 1989, No. 10, § 2; 1989, No. 653, § 3; 1991, No. 43, § 4; 2007, No. 97, § 8; 2011, No. 974, § 3.
Ark. Code Ann. § 24-11-402 — AR Code / Title 24 / Chapter 11 / Subchapter 4 / Section 24-11-402
Vote to effect subchapter
Status: in_force

(a) The provisions of this subchapter shall be suspended and inoperative in any city affected by the provisions of this subchapter until made available by a vote favorable thereto of the majority of qualified electors of the cities participating in any election on the question and held at a special election in accordance with § 7-11-201 et seq. for the purpose of voting on the question. (b) The election may be held in connection with the first general city election following the passage and approval of this subchapter, but the failure to submit at that city or other election shall not defeat the right of submission at any subsequent election. (c) Upon filing with the county board of election commissioners not later than seventy (70) days before the date of the election the petition signed by twenty (20) or more qualified electors of the city affected and praying that the question of policemen's pension be submitted, it shall be the duty of the county board of election commissioners to place the question upon the ballot. (d) In the event that for any reason the question of policemen's pension was not voted upon in the next general city election after June 10, 1937, the question may be submitted at a special election in accordance with § 7-11-201 et seq. held in the city as provided in this section. (e) The question on the ballot shall be as follows: Click here to view form. Acts 1937, No. 250, § 22; Pope's Dig., § 9877; A.S.A. 1947, § 19-1821; Acts 2005, No. 2145, § 62; 2007, No. 1049, § 84; 2009, No. 1480, §§ 102, 103.

(a) The provisions of this subchapter shall be suspended and inoperative in any city affected by the provisions of this subchapter until made available by a vote favorable thereto of the majority of qualified electors of the cities participating in any election on the question and held at a special election in accordance with § 7-11-201 et seq. for the purpose of voting on the question.

(b) The election may be held in connection with the first general city election following the passage and approval of this subchapter, but the failure to submit at that city or other election shall not defeat the right of submission at any subsequent election.

(c) Upon filing with the county board of election commissioners not later than seventy (70) days before the date of the election the petition signed by twenty (20) or more qualified electors of the city affected and praying that the question of policemen's pension be submitted, it shall be the duty of the county board of election commissioners to place the question upon the ballot.

(d) In the event that for any reason the question of policemen's pension was not voted upon in the next general city election after June 10, 1937, the question may be submitted at a special election in accordance with § 7-11-201 et seq. held in the city as provided in this section.

(e) The question on the ballot shall be as follows: Click here to view form.

Click here to view form.

Acts 1937, No. 250, § 22; Pope's Dig., § 9877; A.S.A. 1947, § 19-1821; Acts 2005, No. 2145, § 62; 2007, No. 1049, § 84; 2009, No. 1480, §§ 102, 103.

11_402_1 - Attachment
Ark. Code Ann. § 24-5-110 — AR Code / Title 24 / Chapter 5 / Subchapter 1 / Section 24-5-110
Credit for prior and current service in department
Status: in_force

(a) (1) Any employee of the Arkansas Department of Transportation may make application within one (1) year from the date of becoming a member of the Arkansas State Highway Employees' Retirement System and receive credit for any authenticated prior service rendered as an employee of the department prior to July 1, 1949. (2) In addition thereto, the employee may receive current service credit for any service rendered as an employee of the department since July 1, 1949, and prior to the date of becoming a member of the system, upon paying into the system to the credit of his or her account an amount equal to four percent (4%) of his or her earnings, not to exceed seven thousand five hundred dollars ($7,500) per annum, for each year of the authenticated prior service, or current service rendered prior to becoming a member of the system, in the event the employee has not previously obtained credit for such service. (b) (1) The employee shall pay into the system such necessary contributions and interest as may be prescribed by the Board of Trustees of the Arkansas State Highway Employees' Retirement System within a period of five (5) years. (2) Not less than one-fifth (1/5) of the total prior service and current service contributions shall be paid during each year of the five-year period. Amended by Act 2017, No. 707,§ 278, eff. 8/1/2017. Acts 1967, No. 254, § 1; A.S.A. 1947, § 76-1913; Acts 1997, No. 347, § 2; 1997, No. 1053, § 13.

(a) (1) Any employee of the Arkansas Department of Transportation may make application within one (1) year from the date of becoming a member of the Arkansas State Highway Employees' Retirement System and receive credit for any authenticated prior service rendered as an employee of the department prior to July 1, 1949. (2) In addition thereto, the employee may receive current service credit for any service rendered as an employee of the department since July 1, 1949, and prior to the date of becoming a member of the system, upon paying into the system to the credit of his or her account an amount equal to four percent (4%) of his or her earnings, not to exceed seven thousand five hundred dollars ($7,500) per annum, for each year of the authenticated prior service, or current service rendered prior to becoming a member of the system, in the event the employee has not previously obtained credit for such service.

(1) Any employee of the Arkansas Department of Transportation may make application within one (1) year from the date of becoming a member of the Arkansas State Highway Employees' Retirement System and receive credit for any authenticated prior service rendered as an employee of the department prior to July 1, 1949.

(2) In addition thereto, the employee may receive current service credit for any service rendered as an employee of the department since July 1, 1949, and prior to the date of becoming a member of the system, upon paying into the system to the credit of his or her account an amount equal to four percent (4%) of his or her earnings, not to exceed seven thousand five hundred dollars ($7,500) per annum, for each year of the authenticated prior service, or current service rendered prior to becoming a member of the system, in the event the employee has not previously obtained credit for such service.

(b) (1) The employee shall pay into the system such necessary contributions and interest as may be prescribed by the Board of Trustees of the Arkansas State Highway Employees' Retirement System within a period of five (5) years. (2) Not less than one-fifth (1/5) of the total prior service and current service contributions shall be paid during each year of the five-year period.

(1) The employee shall pay into the system such necessary contributions and interest as may be prescribed by the Board of Trustees of the Arkansas State Highway Employees' Retirement System within a period of five (5) years.

(2) Not less than one-fifth (1/5) of the total prior service and current service contributions shall be paid during each year of the five-year period.

Amended by Act 2017, No. 707,§ 278, eff. 8/1/2017.

Acts 1967, No. 254, § 1; A.S.A. 1947, § 76-1913; Acts 1997, No. 347, § 2; 1997, No. 1053, § 13.
Ark. Code Ann. § 24-10-510 — AR Code / Title 24 / Chapter 10 / Subchapter 5 / Section 24-10-510
Service credit for former military personnel
Status: in_force

(a) An active member of the Arkansas Local Police and Fire Retirement System may purchase credited service in the system equivalent to a period not to exceed five (5) years for service rendered by the member while on active duty in the United States Armed Forces before the member's employment covered by the system, if the member: (1) Received an honorable discharge from the armed forces; (2) (A) Has at least five (5) years of actual service in the system. (B) A member hired on or after July 1, 2013, shall accrue ten (10) years of actual service in order to be eligible for purchase under this section; and (3) (A) Contributes to the system an amount that is the actuarial equivalent of the value of the credited service to be purchased. (B) The actuarial equivalent is of the time of the purchase of the credited service and shall be determined by the actuary for the system. (b) The Board of Trustees of the Arkansas Local Police and Fire Retirement System shall make the final determination as to the: (1) Length of purchased service credit; (2) Amount of regular interest to be charged; and (3) Manner in which payment is made to the system. (c) Service credit purchased under this section shall be used to determine the member's total credited service under the system but shall not be used to determine his or her final average pay under the system. Amended by Act 2013, No. 1444,§ 1, eff. 4/22/2013. Amended by Act 2013, No. 1065,§ 4, eff. 4/11/2013. Acts 1999, No. 883, § 1; 2003, No. 474, § 2; 2003, No. 478, § 1; 2003, No. 1473, § 71; 2009, No. 257, § 1; 2011, No. 91, § 1.

(a) An active member of the Arkansas Local Police and Fire Retirement System may purchase credited service in the system equivalent to a period not to exceed five (5) years for service rendered by the member while on active duty in the United States Armed Forces before the member's employment covered by the system, if the member: (1) Received an honorable discharge from the armed forces; (2) (A) Has at least five (5) years of actual service in the system. (B) A member hired on or after July 1, 2013, shall accrue ten (10) years of actual service in order to be eligible for purchase under this section; and (3) (A) Contributes to the system an amount that is the actuarial equivalent of the value of the credited service to be purchased. (B) The actuarial equivalent is of the time of the purchase of the credited service and shall be determined by the actuary for the system.

(1) Received an honorable discharge from the armed forces;

(2) (A) Has at least five (5) years of actual service in the system. (B) A member hired on or after July 1, 2013, shall accrue ten (10) years of actual service in order to be eligible for purchase under this section; and

(A) Has at least five (5) years of actual service in the system.

(B) A member hired on or after July 1, 2013, shall accrue ten (10) years of actual service in order to be eligible for purchase under this section; and

(3) (A) Contributes to the system an amount that is the actuarial equivalent of the value of the credited service to be purchased. (B) The actuarial equivalent is of the time of the purchase of the credited service and shall be determined by the actuary for the system.

(A) Contributes to the system an amount that is the actuarial equivalent of the value of the credited service to be purchased.

(B) The actuarial equivalent is of the time of the purchase of the credited service and shall be determined by the actuary for the system.

(b) The Board of Trustees of the Arkansas Local Police and Fire Retirement System shall make the final determination as to the: (1) Length of purchased service credit; (2) Amount of regular interest to be charged; and (3) Manner in which payment is made to the system.

(1) Length of purchased service credit;

(2) Amount of regular interest to be charged; and

(3) Manner in which payment is made to the system.

(c) Service credit purchased under this section shall be used to determine the member's total credited service under the system but shall not be used to determine his or her final average pay under the system.

Amended by Act 2013, No. 1444,§ 1, eff. 4/22/2013.

Amended by Act 2013, No. 1065,§ 4, eff. 4/11/2013.

Acts 1999, No. 883, § 1; 2003, No. 474, § 2; 2003, No. 478, § 1; 2003, No. 1473, § 71; 2009, No. 257, § 1; 2011, No. 91, § 1.
Ark. Code Ann. § 24-2-306 — AR Code / Title 24 / Chapter 2 / Subchapter 3 / Section 24-2-306
Erroneous enrollment because of concurrent membership
Status: in_force

Any member of the Arkansas Public Employees' Retirement System who is erroneously enrolled in the Arkansas Public Employees' Retirement System because of concurrent enrollment in another state-funded or state-authorized retirement system, other than Social Security, due to separate and distinct service for a public school or a municipality, may elect to remain a member of the Arkansas Public Employees' Retirement System subject to the following conditions: (1) The other system will allow the member to forfeit the concurrent service by refunding all employer and employee contributions respectively; and (2) The member notifies both the Arkansas Public Employees' Retirement System and the other system that the member will remain in the Arkansas Public Employees' Retirement System and forfeit service and accrued benefits in the other system. Acts 1999, No. 325, § 2.

Any member of the Arkansas Public Employees' Retirement System who is erroneously enrolled in the Arkansas Public Employees' Retirement System because of concurrent enrollment in another state-funded or state-authorized retirement system, other than Social Security, due to separate and distinct service for a public school or a municipality, may elect to remain a member of the Arkansas Public Employees' Retirement System subject to the following conditions:

(1) The other system will allow the member to forfeit the concurrent service by refunding all employer and employee contributions respectively; and

(2) The member notifies both the Arkansas Public Employees' Retirement System and the other system that the member will remain in the Arkansas Public Employees' Retirement System and forfeit service and accrued benefits in the other system.

Acts 1999, No. 325, § 2.
Ark. Code Ann. § 24-7-708 — AR Code / Title 24 / Chapter 7 / Subchapter 7 / Section 24-7-708
Employment of retired members by covered employers
Status: in_force

(a) Effective July 1, 2009, after terminating employment under § 24-7-502 or reaching the normal retirement age, a retiree may: (1) Accept employment with an employer covered by the Arkansas Teacher Retirement System without a limitation of his or her retirement annuity; and (2) Continue to receive his or her monthly retirement annuity. (b) Employers covered by the system that hire an employee who meets the conditions under subsection (a) of this section shall report the hiring of the retiree to the system in a time and a manner that the system may reasonably require. (c) A retiree who receives monthly benefits and is employed by a covered employer shall not accrue additional service credit. (d) (1) For a retired member employed in a position covered by the system, the covered employer shall remit the contributions on all salary paid to the retiree in an amount equal to the employer contribution rate applicable to active members. (2) Contributions shall be paid by the employer and are not the responsibility of the retiree. (e) (1) The Board of Trustees of the Arkansas Teacher Retirement System shall adopt rules to carry out the provisions of this section. (2) A covered employer that employs retirees is subject to the rules adopted by the board. Amended by Act 2021, No. 279,§ 22, eff. 7/1/2021. Acts 1973, No. 427, § 9; 1975, No. 549, § 13; 1977, No. 541, § 8; A.S.A. 1947, § 80-1443; Acts 1991, No. 43, § 7; 1991, No. 239, § 1; 1995, No. 1293, § 1; 1997, No. 384, § 1; 1999, No. 30, § 1; 2001, No. 1146, § 2; 2005, No. 911, § 1; 2007, No. 97, § 14; 2007, No. 612, § 1; 2007, No. 698, § 1; 2009, No. 743, § 6.

(a) Effective July 1, 2009, after terminating employment under § 24-7-502 or reaching the normal retirement age, a retiree may: (1) Accept employment with an employer covered by the Arkansas Teacher Retirement System without a limitation of his or her retirement annuity; and (2) Continue to receive his or her monthly retirement annuity.

(1) Accept employment with an employer covered by the Arkansas Teacher Retirement System without a limitation of his or her retirement annuity; and

(2) Continue to receive his or her monthly retirement annuity.

(b) Employers covered by the system that hire an employee who meets the conditions under subsection (a) of this section shall report the hiring of the retiree to the system in a time and a manner that the system may reasonably require.

(c) A retiree who receives monthly benefits and is employed by a covered employer shall not accrue additional service credit.

(d) (1) For a retired member employed in a position covered by the system, the covered employer shall remit the contributions on all salary paid to the retiree in an amount equal to the employer contribution rate applicable to active members. (2) Contributions shall be paid by the employer and are not the responsibility of the retiree.

(1) For a retired member employed in a position covered by the system, the covered employer shall remit the contributions on all salary paid to the retiree in an amount equal to the employer contribution rate applicable to active members.

(2) Contributions shall be paid by the employer and are not the responsibility of the retiree.

(e) (1) The Board of Trustees of the Arkansas Teacher Retirement System shall adopt rules to carry out the provisions of this section. (2) A covered employer that employs retirees is subject to the rules adopted by the board.

(1) The Board of Trustees of the Arkansas Teacher Retirement System shall adopt rules to carry out the provisions of this section.

(2) A covered employer that employs retirees is subject to the rules adopted by the board.

Amended by Act 2021, No. 279,§ 22, eff. 7/1/2021.

Acts 1973, No. 427, § 9; 1975, No. 549, § 13; 1977, No. 541, § 8; A.S.A. 1947, § 80-1443; Acts 1991, No. 43, § 7; 1991, No. 239, § 1; 1995, No. 1293, § 1; 1997, No. 384, § 1; 1999, No. 30, § 1; 2001, No. 1146, § 2; 2005, No. 911, § 1; 2007, No. 97, § 14; 2007, No. 612, § 1; 2007, No. 698, § 1; 2009, No. 743, § 6.
Ark. Code Ann. § 24-7-1002 — AR Code / Title 24 / Chapter 7 / Subchapter 10 / Section 24-7-1002
Membership in Arkansas Public Employees' Retirement System for certain employees of colleges, universities, and community colleges
Status: in_force

(a) All persons, except those who are eligible for membership in the Arkansas Teacher Retirement System as provided for under the Arkansas Teacher Retirement System Act, § 24-7-201 et seq., and except those who are eligible for membership in an alternate system as provided for under §§ 24-7-801 and 24-7-803 - 24-7-808 , employed by the University of Central Arkansas, Henderson State University, Arkansas Tech University, Southern Arkansas University, Southern Arkansas University at El Dorado, SAU - Tech at Camden, or a state-supported community college that is other than a campus, unit, or division of the University of Arkansas system or the Arkansas State University system after March 19, 1983, shall be members of the Arkansas Public Employees' Retirement System unless, at the time of employment, they are already members of the Arkansas Teacher Retirement System due to previous employment with an employer covered by the Arkansas Teacher Retirement System. (b) (1) All persons except those who are members of the Arkansas Public Employees' Retirement System or the Arkansas Teacher Retirement System, as provided for in subsection (a) of this section, and except those who are eligible for membership in an alternate system as provided for under the provisions of §§ 24-7-801 and 24-7-803 - 24-7-808 , who are employees of the institutions named in subsection (a) of this section shall have the option of remaining members of the Arkansas Teacher Retirement System or terminating membership in that system and enrolling in the Arkansas Public Employees' Retirement System. (2) The election to change systems must be made on or before July 30, 1986. Amended by Act 2013, No. 337,§ 2, eff. 7/1/2013. Acts 1983, No. 545, §§ 1, 2; 1985, No. 511, § 1; A.S.A. 1947, §§ 12-2581, 12-2581.1; Acts 1993, No. 447, § 10.

(a) All persons, except those who are eligible for membership in the Arkansas Teacher Retirement System as provided for under the Arkansas Teacher Retirement System Act, § 24-7-201 et seq., and except those who are eligible for membership in an alternate system as provided for under §§ 24-7-801 and 24-7-803 - 24-7-808 , employed by the University of Central Arkansas, Henderson State University, Arkansas Tech University, Southern Arkansas University, Southern Arkansas University at El Dorado, SAU - Tech at Camden, or a state-supported community college that is other than a campus, unit, or division of the University of Arkansas system or the Arkansas State University system after March 19, 1983, shall be members of the Arkansas Public Employees' Retirement System unless, at the time of employment, they are already members of the Arkansas Teacher Retirement System due to previous employment with an employer covered by the Arkansas Teacher Retirement System.

(b) (1) All persons except those who are members of the Arkansas Public Employees' Retirement System or the Arkansas Teacher Retirement System, as provided for in subsection (a) of this section, and except those who are eligible for membership in an alternate system as provided for under the provisions of §§ 24-7-801 and 24-7-803 - 24-7-808 , who are employees of the institutions named in subsection (a) of this section shall have the option of remaining members of the Arkansas Teacher Retirement System or terminating membership in that system and enrolling in the Arkansas Public Employees' Retirement System. (2) The election to change systems must be made on or before July 30, 1986.

(1) All persons except those who are members of the Arkansas Public Employees' Retirement System or the Arkansas Teacher Retirement System, as provided for in subsection (a) of this section, and except those who are eligible for membership in an alternate system as provided for under the provisions of §§ 24-7-801 and 24-7-803 - 24-7-808 , who are employees of the institutions named in subsection (a) of this section shall have the option of remaining members of the Arkansas Teacher Retirement System or terminating membership in that system and enrolling in the Arkansas Public Employees' Retirement System.

(2) The election to change systems must be made on or before July 30, 1986.

Amended by Act 2013, No. 337,§ 2, eff. 7/1/2013.

Acts 1983, No. 545, §§ 1, 2; 1985, No. 511, § 1; A.S.A. 1947, §§ 12-2581, 12-2581.1; Acts 1993, No. 447, § 10.