Ark. Code Ann. § 24-4-608 — AR Code / Title 24 / Chapter 4 / Subchapter 6 / Section 24-4-608
Death before retirement - Exception
Status: in_force

(a) Effective July 1, 2001, if a member or former member with five (5) or more years of actual service dies before retirement, the applicable benefits provided in this section shall be allowed upon the survivor's written application filed with the Arkansas Public Employees' Retirement System. (b) To compute benefits provided by this section, the deceased member's or deceased former member's compensation at the time of death shall be the member's compensation for the year immediately preceding the cessation of his or her pay. (c) (1) A deceased member's or deceased former member's surviving spouse who was married to the member at least six (6) months immediately preceding the member's death shall receive an annuity computed in the same manner in all respects as if the member or former member had: (A) Retired the date of his or her death with entitlement to an annuity provided for in § 24-4-601 ; (B) Elected the Option B75 survivor annuity provided for in § 24-4-606(a)(4) ; and (C) Nominated his or her spouse as joint beneficiary. (2) (A) (i) If the deceased member or deceased former member had satisfied the age and service requirements provided for in § 24-4-101 or had acquired twenty (20) years of actual service, then the spousal annuity shall be payable for life. (ii) If the deceased member or deceased former member had not satisfied the age and service requirements provided for in § 24-4-101 or had not acquired twenty (20) years of actual service, then the spousal annuity shall be payable until the earlier of his or her remarriage or death. (B) (i) A surviving spouse who is otherwise eligible but whose benefit has been deferred because the spouse did not meet the age requirements in effect before July 1, 1999, shall be eligible to commence a spousal annuity effective July 1, 1999. (ii) However, the spousal annuity in subdivision (c)(2)(B)(i) of this section shall not be retroactive. (3) The spousal annuity shall not be less than ten percent (10%) of the deceased member's or deceased former member's covered compensation at the time of death. (4) For as long as the surviving spouse has in his or her care any of the deceased member's or deceased former member's dependent children who receive a benefit provided for in this section, there shall be payable to him or her a spousal annuity as indicated in this section which shall not be less than ten percent (10%) of the deceased member's or deceased former member's compensation at the time of death. (d) (1) (A) A deceased member's or deceased former member's dependent child or dependent children shall each receive an annuity of the greater of either ten percent (10%) of the deceased member's or deceased former member's covered compensation at the time of death or an equal share of one hundred fifty dollars ($150) monthly. (B) For three (3) or more dependent children, each dependent child shall receive an annuity of an equal share of the greater of either twenty-five percent (25%) of the covered compensation or one hundred fifty dollars ($150) monthly. (2) (A) A child is considered a dependent child as used in subdivision (d)(1) of this section and for purposes of receiving a child survivor's annuity until the child's death, marriage, or attainment of eighteen (18) years of age, whichever occurs first. (B) (i) However, the age-eighteen maximum shall be extended as long as the child continues uninterruptedly being a full-time student at an accredited secondary school, college, or university, but in no event beyond his or her attainment of twenty-three (23) years of age. (ii) In addition, the age-eighteen maximum shall be extended for any child who has been deemed physically or mentally incompetent by an Arkansas court of competent jurisdiction or by the Board of Trustees of the Arkansas Public Employees' Retirement System, for as long as the incompetency exists. (3) Once a child ceases to be a dependent child, his or her annuity shall terminate, and there shall be a redetermination of the amounts payable to any remaining dependent children. (e) (1) If at the time of the deceased member's or deceased former member's death there is neither a spouse nor a dependent child, each dependent parent shall receive an allowance of the greater of ten percent (10%) of the covered compensation or an equal share of one hundred fifty dollars ($150) monthly. (2) A dependent parent eligible for a survivor benefit under this section shall be claimed as a dependent on the deceased member's or deceased former member's federal tax return for not less than one (1) year immediately preceding the member's death. (f) (1) If no annuity can become payable to a dependent child due to the death of the member or former member, the surviving spouse or dependent parents may elect to receive a refund of the member's or former member's accumulated contributions as provided in § 24-4-602(d) in lieu of any benefits which could become payable under this plan if: (A) The surviving spouse or dependent parents are the only persons who will be eligible for monthly benefits; and (B) The spouse or dependent parents are also the designated beneficiaries of the deceased member or deceased former member. (2) The option to choose a refund of the deceased member's or deceased former member's contributions shall also be afforded to any spouse or dependent parent qualified under this section whose eligibility for the benefit occurred before the passage of this act and who could not exercise the option. (3) A refund of the deceased member's or deceased former member's accumulated contributions made to the surviving spouse or dependent parents under this section precludes any right or future claim to monthly retirement benefits due to the death of the member or former member. (g) (1) In the event that all the annuities provided for in this section payable on account of the member's or former member's death terminate before there has been paid an aggregate amount equal to his or her accumulated contributions standing to his or her credit in the member's or former member's deposit account at the time of his or her death, the difference between the accumulated contributions and the aggregate amount of annuity payments shall be paid to such person as he or she shall have nominated by written designation duly executed and filed with the system. (2) If there is no designated person surviving at termination, the difference shall be paid to the deceased member's or deceased former member's estate. (h) The provisions of this section shall not be applicable in determining survivor benefits under the General Assembly Division or the State Constitutional Officers' Division of the Arkansas Public Employees' Retirement System if a benefit is provided to the surviving spouse by other laws applicable to the Arkansas Public Employees' Retirement System. (i) The benefits provided in this section for former members shall not apply to former members who terminated covered employment prior to July 1, 1997, with less than ten (10) years of service or whose death occurred before July 1, 2001. Amended by Act 2023, No. 247,§ 2, eff. 7/1/2023. Amended by Act 2019, No. 625,§ 3, eff. 7/24/2019, applicable retroactively to 1/1/2017. Acts 1975, No. 907, §§ 15, 18; 1977, No. 663, § 4; 1979, No. 715, § 4; 1981, No. 859, § 10; 1983, No. 637, § 1; 1985, No. 938, § 11; A.S.A. 1947, §§ 12-2511.12, 12-2511.15; Acts 1993, No. 432, §§ 9, 10; 1997, No. 299, § 20; 1999, No. 325, § 9; 1999, No. 1450, § 2; 2001, No. 151, § 33; 2001, No. 356, § 1.

(a) Effective July 1, 2001, if a member or former member with five (5) or more years of actual service dies before retirement, the applicable benefits provided in this section shall be allowed upon the survivor's written application filed with the Arkansas Public Employees' Retirement System.

(b) To compute benefits provided by this section, the deceased member's or deceased former member's compensation at the time of death shall be the member's compensation for the year immediately preceding the cessation of his or her pay.

(c) (1) A deceased member's or deceased former member's surviving spouse who was married to the member at least six (6) months immediately preceding the member's death shall receive an annuity computed in the same manner in all respects as if the member or former member had: (A) Retired the date of his or her death with entitlement to an annuity provided for in § 24-4-601 ; (B) Elected the Option B75 survivor annuity provided for in § 24-4-606(a)(4) ; and (C) Nominated his or her spouse as joint beneficiary. (2) (A) (i) If the deceased member or deceased former member had satisfied the age and service requirements provided for in § 24-4-101 or had acquired twenty (20) years of actual service, then the spousal annuity shall be payable for life. (ii) If the deceased member or deceased former member had not satisfied the age and service requirements provided for in § 24-4-101 or had not acquired twenty (20) years of actual service, then the spousal annuity shall be payable until the earlier of his or her remarriage or death. (B) (i) A surviving spouse who is otherwise eligible but whose benefit has been deferred because the spouse did not meet the age requirements in effect before July 1, 1999, shall be eligible to commence a spousal annuity effective July 1, 1999. (ii) However, the spousal annuity in subdivision (c)(2)(B)(i) of this section shall not be retroactive. (3) The spousal annuity shall not be less than ten percent (10%) of the deceased member's or deceased former member's covered compensation at the time of death. (4) For as long as the surviving spouse has in his or her care any of the deceased member's or deceased former member's dependent children who receive a benefit provided for in this section, there shall be payable to him or her a spousal annuity as indicated in this section which shall not be less than ten percent (10%) of the deceased member's or deceased former member's compensation at the time of death.

(1) A deceased member's or deceased former member's surviving spouse who was married to the member at least six (6) months immediately preceding the member's death shall receive an annuity computed in the same manner in all respects as if the member or former member had: (A) Retired the date of his or her death with entitlement to an annuity provided for in § 24-4-601 ; (B) Elected the Option B75 survivor annuity provided for in § 24-4-606(a)(4) ; and (C) Nominated his or her spouse as joint beneficiary.

(A) Retired the date of his or her death with entitlement to an annuity provided for in § 24-4-601 ;

(B) Elected the Option B75 survivor annuity provided for in § 24-4-606(a)(4) ; and

(C) Nominated his or her spouse as joint beneficiary.

(2) (A) (i) If the deceased member or deceased former member had satisfied the age and service requirements provided for in § 24-4-101 or had acquired twenty (20) years of actual service, then the spousal annuity shall be payable for life. (ii) If the deceased member or deceased former member had not satisfied the age and service requirements provided for in § 24-4-101 or had not acquired twenty (20) years of actual service, then the spousal annuity shall be payable until the earlier of his or her remarriage or death. (B) (i) A surviving spouse who is otherwise eligible but whose benefit has been deferred because the spouse did not meet the age requirements in effect before July 1, 1999, shall be eligible to commence a spousal annuity effective July 1, 1999. (ii) However, the spousal annuity in subdivision (c)(2)(B)(i) of this section shall not be retroactive.

(A) (i) If the deceased member or deceased former member had satisfied the age and service requirements provided for in § 24-4-101 or had acquired twenty (20) years of actual service, then the spousal annuity shall be payable for life. (ii) If the deceased member or deceased former member had not satisfied the age and service requirements provided for in § 24-4-101 or had not acquired twenty (20) years of actual service, then the spousal annuity shall be payable until the earlier of his or her remarriage or death.

(i) If the deceased member or deceased former member had satisfied the age and service requirements provided for in § 24-4-101 or had acquired twenty (20) years of actual service, then the spousal annuity shall be payable for life.

(ii) If the deceased member or deceased former member had not satisfied the age and service requirements provided for in § 24-4-101 or had not acquired twenty (20) years of actual service, then the spousal annuity shall be payable until the earlier of his or her remarriage or death.

(B) (i) A surviving spouse who is otherwise eligible but whose benefit has been deferred because the spouse did not meet the age requirements in effect before July 1, 1999, shall be eligible to commence a spousal annuity effective July 1, 1999. (ii) However, the spousal annuity in subdivision (c)(2)(B)(i) of this section shall not be retroactive.

(i) A surviving spouse who is otherwise eligible but whose benefit has been deferred because the spouse did not meet the age requirements in effect before July 1, 1999, shall be eligible to commence a spousal annuity effective July 1, 1999.

(ii) However, the spousal annuity in subdivision (c)(2)(B)(i) of this section shall not be retroactive.

(3) The spousal annuity shall not be less than ten percent (10%) of the deceased member's or deceased former member's covered compensation at the time of death.

(4) For as long as the surviving spouse has in his or her care any of the deceased member's or deceased former member's dependent children who receive a benefit provided for in this section, there shall be payable to him or her a spousal annuity as indicated in this section which shall not be less than ten percent (10%) of the deceased member's or deceased former member's compensation at the time of death.

(d) (1) (A) A deceased member's or deceased former member's dependent child or dependent children shall each receive an annuity of the greater of either ten percent (10%) of the deceased member's or deceased former member's covered compensation at the time of death or an equal share of one hundred fifty dollars ($150) monthly. (B) For three (3) or more dependent children, each dependent child shall receive an annuity of an equal share of the greater of either twenty-five percent (25%) of the covered compensation or one hundred fifty dollars ($150) monthly. (2) (A) A child is considered a dependent child as used in subdivision (d)(1) of this section and for purposes of receiving a child survivor's annuity until the child's death, marriage, or attainment of eighteen (18) years of age, whichever occurs first. (B) (i) However, the age-eighteen maximum shall be extended as long as the child continues uninterruptedly being a full-time student at an accredited secondary school, college, or university, but in no event beyond his or her attainment of twenty-three (23) years of age. (ii) In addition, the age-eighteen maximum shall be extended for any child who has been deemed physically or mentally incompetent by an Arkansas court of competent jurisdiction or by the Board of Trustees of the Arkansas Public Employees' Retirement System, for as long as the incompetency exists. (3) Once a child ceases to be a dependent child, his or her annuity shall terminate, and there shall be a redetermination of the amounts payable to any remaining dependent children.

(1) (A) A deceased member's or deceased former member's dependent child or dependent children shall each receive an annuity of the greater of either ten percent (10%) of the deceased member's or deceased former member's covered compensation at the time of death or an equal share of one hundred fifty dollars ($150) monthly. (B) For three (3) or more dependent children, each dependent child shall receive an annuity of an equal share of the greater of either twenty-five percent (25%) of the covered compensation or one hundred fifty dollars ($150) monthly.

(A) A deceased member's or deceased former member's dependent child or dependent children shall each receive an annuity of the greater of either ten percent (10%) of the deceased member's or deceased former member's covered compensation at the time of death or an equal share of one hundred fifty dollars ($150) monthly.

(B) For three (3) or more dependent children, each dependent child shall receive an annuity of an equal share of the greater of either twenty-five percent (25%) of the covered compensation or one hundred fifty dollars ($150) monthly.

(2) (A) A child is considered a dependent child as used in subdivision (d)(1) of this section and for purposes of receiving a child survivor's annuity until the child's death, marriage, or attainment of eighteen (18) years of age, whichever occurs first. (B) (i) However, the age-eighteen maximum shall be extended as long as the child continues uninterruptedly being a full-time student at an accredited secondary school, college, or university, but in no event beyond his or her attainment of twenty-three (23) years of age. (ii) In addition, the age-eighteen maximum shall be extended for any child who has been deemed physically or mentally incompetent by an Arkansas court of competent jurisdiction or by the Board of Trustees of the Arkansas Public Employees' Retirement System, for as long as the incompetency exists.

(A) A child is considered a dependent child as used in subdivision (d)(1) of this section and for purposes of receiving a child survivor's annuity until the child's death, marriage, or attainment of eighteen (18) years of age, whichever occurs first.

(B) (i) However, the age-eighteen maximum shall be extended as long as the child continues uninterruptedly being a full-time student at an accredited secondary school, college, or university, but in no event beyond his or her attainment of twenty-three (23) years of age. (ii) In addition, the age-eighteen maximum shall be extended for any child who has been deemed physically or mentally incompetent by an Arkansas court of competent jurisdiction or by the Board of Trustees of the Arkansas Public Employees' Retirement System, for as long as the incompetency exists.

(i) However, the age-eighteen maximum shall be extended as long as the child continues uninterruptedly being a full-time student at an accredited secondary school, college, or university, but in no event beyond his or her attainment of twenty-three (23) years of age.

(ii) In addition, the age-eighteen maximum shall be extended for any child who has been deemed physically or mentally incompetent by an Arkansas court of competent jurisdiction or by the Board of Trustees of the Arkansas Public Employees' Retirement System, for as long as the incompetency exists.

(3) Once a child ceases to be a dependent child, his or her annuity shall terminate, and there shall be a redetermination of the amounts payable to any remaining dependent children.

(e) (1) If at the time of the deceased member's or deceased former member's death there is neither a spouse nor a dependent child, each dependent parent shall receive an allowance of the greater of ten percent (10%) of the covered compensation or an equal share of one hundred fifty dollars ($150) monthly. (2) A dependent parent eligible for a survivor benefit under this section shall be claimed as a dependent on the deceased member's or deceased former member's federal tax return for not less than one (1) year immediately preceding the member's death.

(1) If at the time of the deceased member's or deceased former member's death there is neither a spouse nor a dependent child, each dependent parent shall receive an allowance of the greater of ten percent (10%) of the covered compensation or an equal share of one hundred fifty dollars ($150) monthly.

(2) A dependent parent eligible for a survivor benefit under this section shall be claimed as a dependent on the deceased member's or deceased former member's federal tax return for not less than one (1) year immediately preceding the member's death.

(f) (1) If no annuity can become payable to a dependent child due to the death of the member or former member, the surviving spouse or dependent parents may elect to receive a refund of the member's or former member's accumulated contributions as provided in § 24-4-602(d) in lieu of any benefits which could become payable under this plan if: (A) The surviving spouse or dependent parents are the only persons who will be eligible for monthly benefits; and (B) The spouse or dependent parents are also the designated beneficiaries of the deceased member or deceased former member. (2) The option to choose a refund of the deceased member's or deceased former member's contributions shall also be afforded to any spouse or dependent parent qualified under this section whose eligibility for the benefit occurred before the passage of this act and who could not exercise the option. (3) A refund of the deceased member's or deceased former member's accumulated contributions made to the surviving spouse or dependent parents under this section precludes any right or future claim to monthly retirement benefits due to the death of the member or former member.

(1) If no annuity can become payable to a dependent child due to the death of the member or former member, the surviving spouse or dependent parents may elect to receive a refund of the member's or former member's accumulated contributions as provided in § 24-4-602(d) in lieu of any benefits which could become payable under this plan if: (A) The surviving spouse or dependent parents are the only persons who will be eligible for monthly benefits; and (B) The spouse or dependent parents are also the designated beneficiaries of the deceased member or deceased former member.

(A) The surviving spouse or dependent parents are the only persons who will be eligible for monthly benefits; and

(B) The spouse or dependent parents are also the designated beneficiaries of the deceased member or deceased former member.

(2) The option to choose a refund of the deceased member's or deceased former member's contributions shall also be afforded to any spouse or dependent parent qualified under this section whose eligibility for the benefit occurred before the passage of this act and who could not exercise the option.

(3) A refund of the deceased member's or deceased former member's accumulated contributions made to the surviving spouse or dependent parents under this section precludes any right or future claim to monthly retirement benefits due to the death of the member or former member.

(g) (1) In the event that all the annuities provided for in this section payable on account of the member's or former member's death terminate before there has been paid an aggregate amount equal to his or her accumulated contributions standing to his or her credit in the member's or former member's deposit account at the time of his or her death, the difference between the accumulated contributions and the aggregate amount of annuity payments shall be paid to such person as he or she shall have nominated by written designation duly executed and filed with the system. (2) If there is no designated person surviving at termination, the difference shall be paid to the deceased member's or deceased former member's estate.

(1) In the event that all the annuities provided for in this section payable on account of the member's or former member's death terminate before there has been paid an aggregate amount equal to his or her accumulated contributions standing to his or her credit in the member's or former member's deposit account at the time of his or her death, the difference between the accumulated contributions and the aggregate amount of annuity payments shall be paid to such person as he or she shall have nominated by written designation duly executed and filed with the system.

(2) If there is no designated person surviving at termination, the difference shall be paid to the deceased member's or deceased former member's estate.

(h) The provisions of this section shall not be applicable in determining survivor benefits under the General Assembly Division or the State Constitutional Officers' Division of the Arkansas Public Employees' Retirement System if a benefit is provided to the surviving spouse by other laws applicable to the Arkansas Public Employees' Retirement System.

(i) The benefits provided in this section for former members shall not apply to former members who terminated covered employment prior to July 1, 1997, with less than ten (10) years of service or whose death occurred before July 1, 2001.

Amended by Act 2023, No. 247,§ 2, eff. 7/1/2023.

Amended by Act 2019, No. 625,§ 3, eff. 7/24/2019, applicable retroactively to 1/1/2017.

Acts 1975, No. 907, §§ 15, 18; 1977, No. 663, § 4; 1979, No. 715, § 4; 1981, No. 859, § 10; 1983, No. 637, § 1; 1985, No. 938, § 11; A.S.A. 1947, §§ 12-2511.12, 12-2511.15; Acts 1993, No. 432, §§ 9, 10; 1997, No. 299, § 20; 1999, No. 325, § 9; 1999, No. 1450, § 2; 2001, No. 151, § 33; 2001, No. 356, § 1.
Ark. Code Ann. § 24-6-213 — AR Code / Title 24 / Chapter 6 / Subchapter 2 / Section 24-6-213
Eligibility for benefits - Disability retirement
Status: in_force

(a) (1) (A) Upon application filed with the Board of Trustees of the State Police Retirement System by a member or by the Director of the Division of Arkansas State Police on behalf of a member, a member who is in the employ of the Division of Arkansas State Police, who has five (5) or more years of actual service, and who becomes totally and permanently incapacitated for duty in the employ of the division by reason of a personal injury or disease may be retired by the Board of Trustees of the State Police Retirement System, but only after a medical examination of the member. (B) The examination shall be made by or under the direction of a board of medical professionals as defined in the rules of the Board of Trustees of the State Police Retirement System, using the active duty criteria supplied by the division in determining the extent of the disability. (2) The five (5) years of service requirement contained in this subsection shall not apply to a member whom the Board of Trustees of the State Police Retirement System finds to be in receipt of workers' compensation for his or her disability arising solely and exclusively out of and in the course of his or her employment with the division. (b) (1) Upon his or her retirement on account of disability as provided in subsection (a) of this section, a member shall receive a disability pension computed according to the contributory provisions of § 24-6-214 or the noncontributory provisions of § 24-6-227 , as applicable. (2) However, a member's disability pension shall not be less than twenty percent (20%) of his or her final average compensation and shall be subject to subsections (c)-(e) of this section. (c) (1) At least one (1) time each year during the first five (5) years following a member's retirement on account of disability and at least one (1) time in every three-year period thereafter, the Board of Trustees of the State Police Retirement System may and upon the retirant's application shall require any disability retirant who has not attained fifty (50) years of age to undergo a medical examination to be made by or under the direction of the medical professionals designated by the Board of Trustees of the State Police Retirement System. (2) If the retirant refuses to submit to a medical examination in any such period, his or her disability pension may be suspended by the Board of Trustees of the State Police Retirement System until his or her withdrawal of his or her refusal. (3) If his or her refusal continues for one (1) year, all his or her rights in and to a disability pension may be revoked by the Board of Trustees of the State Police Retirement System. (4) If upon the medical examination of the retirant the medical professionals designated by the Board of Trustees of the State Police Retirement System report to the Board of Trustees of the State Police Retirement System that the retirant is physically capable of performing the duties of the rank held by him or her at the time of his or her retirement, the retirant shall be returned to the employ of the division, and his or her disability pension shall be terminated. (d) (1) Upon a disability retirant's return to the employ of the division as provided in subsection (c) of this section, his or her credited service at the time of his or her retirement shall be restored to his or her credit. (2) He or she shall be given service credit for the period he or she was receiving a disability pension if, within that period, he or she was in receipt of workers' compensation on account of his or her division employment. (e) In the event a disability retirant who has not attained fifty (50) years of age performs personal services in an occupation, business, or employment, his or her disability pension shall be reduced so that the sum of his or her disability pension and the compensation received by him or her from the occupation, business, or employment shall not exceed his or her annual rate of salary at the time of his or her retirement. Acts 1951, No. 311, § 5; 1953, No. 309, § 1; 1957, No. 308, § 1; 1959, No. 484, § 5; 1971, No. 309, §§ 4, 5; A.S.A. 1947, § 42-455; Acts 1997, No. 1053, § 20; 2001, No. 151, § 59; 2005, No. 69, § 1.

(a) (1) (A) Upon application filed with the Board of Trustees of the State Police Retirement System by a member or by the Director of the Division of Arkansas State Police on behalf of a member, a member who is in the employ of the Division of Arkansas State Police, who has five (5) or more years of actual service, and who becomes totally and permanently incapacitated for duty in the employ of the division by reason of a personal injury or disease may be retired by the Board of Trustees of the State Police Retirement System, but only after a medical examination of the member. (B) The examination shall be made by or under the direction of a board of medical professionals as defined in the rules of the Board of Trustees of the State Police Retirement System, using the active duty criteria supplied by the division in determining the extent of the disability. (2) The five (5) years of service requirement contained in this subsection shall not apply to a member whom the Board of Trustees of the State Police Retirement System finds to be in receipt of workers' compensation for his or her disability arising solely and exclusively out of and in the course of his or her employment with the division.

(1) (A) Upon application filed with the Board of Trustees of the State Police Retirement System by a member or by the Director of the Division of Arkansas State Police on behalf of a member, a member who is in the employ of the Division of Arkansas State Police, who has five (5) or more years of actual service, and who becomes totally and permanently incapacitated for duty in the employ of the division by reason of a personal injury or disease may be retired by the Board of Trustees of the State Police Retirement System, but only after a medical examination of the member. (B) The examination shall be made by or under the direction of a board of medical professionals as defined in the rules of the Board of Trustees of the State Police Retirement System, using the active duty criteria supplied by the division in determining the extent of the disability.

(A) Upon application filed with the Board of Trustees of the State Police Retirement System by a member or by the Director of the Division of Arkansas State Police on behalf of a member, a member who is in the employ of the Division of Arkansas State Police, who has five (5) or more years of actual service, and who becomes totally and permanently incapacitated for duty in the employ of the division by reason of a personal injury or disease may be retired by the Board of Trustees of the State Police Retirement System, but only after a medical examination of the member.

(B) The examination shall be made by or under the direction of a board of medical professionals as defined in the rules of the Board of Trustees of the State Police Retirement System, using the active duty criteria supplied by the division in determining the extent of the disability.

(2) The five (5) years of service requirement contained in this subsection shall not apply to a member whom the Board of Trustees of the State Police Retirement System finds to be in receipt of workers' compensation for his or her disability arising solely and exclusively out of and in the course of his or her employment with the division.

(b) (1) Upon his or her retirement on account of disability as provided in subsection (a) of this section, a member shall receive a disability pension computed according to the contributory provisions of § 24-6-214 or the noncontributory provisions of § 24-6-227 , as applicable. (2) However, a member's disability pension shall not be less than twenty percent (20%) of his or her final average compensation and shall be subject to subsections (c)-(e) of this section.

(1) Upon his or her retirement on account of disability as provided in subsection (a) of this section, a member shall receive a disability pension computed according to the contributory provisions of § 24-6-214 or the noncontributory provisions of § 24-6-227 , as applicable.

(2) However, a member's disability pension shall not be less than twenty percent (20%) of his or her final average compensation and shall be subject to subsections (c)-(e) of this section.

(c) (1) At least one (1) time each year during the first five (5) years following a member's retirement on account of disability and at least one (1) time in every three-year period thereafter, the Board of Trustees of the State Police Retirement System may and upon the retirant's application shall require any disability retirant who has not attained fifty (50) years of age to undergo a medical examination to be made by or under the direction of the medical professionals designated by the Board of Trustees of the State Police Retirement System. (2) If the retirant refuses to submit to a medical examination in any such period, his or her disability pension may be suspended by the Board of Trustees of the State Police Retirement System until his or her withdrawal of his or her refusal. (3) If his or her refusal continues for one (1) year, all his or her rights in and to a disability pension may be revoked by the Board of Trustees of the State Police Retirement System. (4) If upon the medical examination of the retirant the medical professionals designated by the Board of Trustees of the State Police Retirement System report to the Board of Trustees of the State Police Retirement System that the retirant is physically capable of performing the duties of the rank held by him or her at the time of his or her retirement, the retirant shall be returned to the employ of the division, and his or her disability pension shall be terminated.

(1) At least one (1) time each year during the first five (5) years following a member's retirement on account of disability and at least one (1) time in every three-year period thereafter, the Board of Trustees of the State Police Retirement System may and upon the retirant's application shall require any disability retirant who has not attained fifty (50) years of age to undergo a medical examination to be made by or under the direction of the medical professionals designated by the Board of Trustees of the State Police Retirement System.

(2) If the retirant refuses to submit to a medical examination in any such period, his or her disability pension may be suspended by the Board of Trustees of the State Police Retirement System until his or her withdrawal of his or her refusal.

(3) If his or her refusal continues for one (1) year, all his or her rights in and to a disability pension may be revoked by the Board of Trustees of the State Police Retirement System.

(4) If upon the medical examination of the retirant the medical professionals designated by the Board of Trustees of the State Police Retirement System report to the Board of Trustees of the State Police Retirement System that the retirant is physically capable of performing the duties of the rank held by him or her at the time of his or her retirement, the retirant shall be returned to the employ of the division, and his or her disability pension shall be terminated.

(d) (1) Upon a disability retirant's return to the employ of the division as provided in subsection (c) of this section, his or her credited service at the time of his or her retirement shall be restored to his or her credit. (2) He or she shall be given service credit for the period he or she was receiving a disability pension if, within that period, he or she was in receipt of workers' compensation on account of his or her division employment.

(1) Upon a disability retirant's return to the employ of the division as provided in subsection (c) of this section, his or her credited service at the time of his or her retirement shall be restored to his or her credit.

(2) He or she shall be given service credit for the period he or she was receiving a disability pension if, within that period, he or she was in receipt of workers' compensation on account of his or her division employment.

(e) In the event a disability retirant who has not attained fifty (50) years of age performs personal services in an occupation, business, or employment, his or her disability pension shall be reduced so that the sum of his or her disability pension and the compensation received by him or her from the occupation, business, or employment shall not exceed his or her annual rate of salary at the time of his or her retirement.

Acts 1951, No. 311, § 5; 1953, No. 309, § 1; 1957, No. 308, § 1; 1959, No. 484, § 5; 1971, No. 309, §§ 4, 5; A.S.A. 1947, § 42-455; Acts 1997, No. 1053, § 20; 2001, No. 151, § 59; 2005, No. 69, § 1.
Ark. Code Ann. § 24-6-227 — AR Code / Title 24 / Chapter 6 / Subchapter 2 / Section 24-6-227
Benefits generally - Tier I noncontributory member
Status: in_force

(a) (1) Upon retirement as provided in this subchapter, a member shall receive a straight life pension equal to one and sixty-six-hundredths percent (1.66%) of his or her final average compensation multiplied by the number of years and any fraction of a year of his or her credited service. (2) (A) In addition, if a member has service resulting from employment in a position covered at any time by Social Security or another federal retirement plan supported wholly or in part by employer contributions, and if that member's age at retirement is younger than: (i) Social Security's minimum age for an immediate retirement benefit; and (ii) Sixty-two (62) years of age, then the member shall receive a temporary annuity equal to three hundred and twenty-two-thousandths of one percent (0.322%) of the member's final average compensation for each year of his or her credited service. (B) The temporary annuity shall terminate at the end of the calendar month in which the earliest of the following events occurs: (i) The member's death; (ii) The member's attainment of the Social Security minimum age for an immediate monthly benefit; or (iii) The member's attainment of sixty-two (62) years of age. (b) In the event a member with five (5) years or more of actual service in the State Police Retirement System ceases to be employed as a state police officer prior to reaching the required age for voluntary retirement and does not withdraw his or her accumulated employee contributions to the system, the member shall be entitled to receive a pension upon reaching what his or her voluntary retirement age would have been if he or she had continued state police employment from time of termination of employment. (c) Any member may elect to withdraw his or her accumulated contributions to the system at the time of terminating employment as a state police officer and to waive any pension rights the member may have earned in the system. (d) It is considered sound public policy that retirement pay not exceed working pay except for increases after retirement caused by inflation. Accordingly, at the time of retirement, the total of the system annuity shall not exceed the member's final average compensation. Amended by Act 2021, No. 415,§ 4, eff. 7/28/2021. Acts 2001, No. 151, § 62.

(a) (1) Upon retirement as provided in this subchapter, a member shall receive a straight life pension equal to one and sixty-six-hundredths percent (1.66%) of his or her final average compensation multiplied by the number of years and any fraction of a year of his or her credited service. (2) (A) In addition, if a member has service resulting from employment in a position covered at any time by Social Security or another federal retirement plan supported wholly or in part by employer contributions, and if that member's age at retirement is younger than: (i) Social Security's minimum age for an immediate retirement benefit; and (ii) Sixty-two (62) years of age, then the member shall receive a temporary annuity equal to three hundred and twenty-two-thousandths of one percent (0.322%) of the member's final average compensation for each year of his or her credited service. (B) The temporary annuity shall terminate at the end of the calendar month in which the earliest of the following events occurs: (i) The member's death; (ii) The member's attainment of the Social Security minimum age for an immediate monthly benefit; or (iii) The member's attainment of sixty-two (62) years of age.

(1) Upon retirement as provided in this subchapter, a member shall receive a straight life pension equal to one and sixty-six-hundredths percent (1.66%) of his or her final average compensation multiplied by the number of years and any fraction of a year of his or her credited service.

(2) (A) In addition, if a member has service resulting from employment in a position covered at any time by Social Security or another federal retirement plan supported wholly or in part by employer contributions, and if that member's age at retirement is younger than: (i) Social Security's minimum age for an immediate retirement benefit; and (ii) Sixty-two (62) years of age, then the member shall receive a temporary annuity equal to three hundred and twenty-two-thousandths of one percent (0.322%) of the member's final average compensation for each year of his or her credited service. (B) The temporary annuity shall terminate at the end of the calendar month in which the earliest of the following events occurs: (i) The member's death; (ii) The member's attainment of the Social Security minimum age for an immediate monthly benefit; or (iii) The member's attainment of sixty-two (62) years of age.

(A) In addition, if a member has service resulting from employment in a position covered at any time by Social Security or another federal retirement plan supported wholly or in part by employer contributions, and if that member's age at retirement is younger than: (i) Social Security's minimum age for an immediate retirement benefit; and (ii) Sixty-two (62) years of age, then the member shall receive a temporary annuity equal to three hundred and twenty-two-thousandths of one percent (0.322%) of the member's final average compensation for each year of his or her credited service.

(i) Social Security's minimum age for an immediate retirement benefit; and

(ii) Sixty-two (62) years of age, then the member shall receive a temporary annuity equal to three hundred and twenty-two-thousandths of one percent (0.322%) of the member's final average compensation for each year of his or her credited service.

(B) The temporary annuity shall terminate at the end of the calendar month in which the earliest of the following events occurs: (i) The member's death; (ii) The member's attainment of the Social Security minimum age for an immediate monthly benefit; or (iii) The member's attainment of sixty-two (62) years of age.

(i) The member's death;

(ii) The member's attainment of the Social Security minimum age for an immediate monthly benefit; or

(iii) The member's attainment of sixty-two (62) years of age.

(b) In the event a member with five (5) years or more of actual service in the State Police Retirement System ceases to be employed as a state police officer prior to reaching the required age for voluntary retirement and does not withdraw his or her accumulated employee contributions to the system, the member shall be entitled to receive a pension upon reaching what his or her voluntary retirement age would have been if he or she had continued state police employment from time of termination of employment.

(c) Any member may elect to withdraw his or her accumulated contributions to the system at the time of terminating employment as a state police officer and to waive any pension rights the member may have earned in the system.

(d) It is considered sound public policy that retirement pay not exceed working pay except for increases after retirement caused by inflation. Accordingly, at the time of retirement, the total of the system annuity shall not exceed the member's final average compensation.

Amended by Act 2021, No. 415,§ 4, eff. 7/28/2021.

Acts 2001, No. 151, § 62.
Ark. Code Ann. § 24-4-208 — AR Code / Title 24 / Chapter 4 / Subchapter 2 / Section 24-4-208
Reduction of annuities when funds inadequate
Status: in_force

(a) (1) If, at the end of any fiscal year, the total of the annuities paid during the fiscal year from the State Division of the retirement reserve account is more than twelve percent (12%) of the sum of the balances in the State Division of the Arkansas Public Employees' Retirement System of the employers' accumulation account and the retirement reserve account at the end of the fiscal year, the annuities payable to state retirants and beneficiaries in the ensuing fiscal year shall be reduced pro rata. (2) This reduction shall be made in such a manner that the total of the annuities so reduced shall not exceed twelve percent (12%) of the sum of the balances in the State Division of the employers' accumulation account and the retirement reserve account. (3) The pro rata reduction shall be applied to all annuities payable to state retirants and beneficiaries during the ensuing fiscal year. (b) (1) If, at the end of any fiscal year, the total of the annuities paid during the fiscal year from the Local Government Division of the Arkansas Public Employees' Retirement System of the retirement reserve account is more than twelve percent (12%) of the sum of the balances in the Local Government Division of the employers' accumulation account and the retirement reserve account at the end of the fiscal year, then the annuities payable to county retirants and beneficiaries in the ensuing fiscal year shall be reduced pro rata. (2) This reduction shall be made in such a manner that the total of the annuities so reduced shall not exceed twelve percent (12%) of the sum of the balances in the Local Government Division of the employers' accumulation account and the retirement reserve account. (3) The pro rata reduction shall be applied to all annuities payable to local government retirants and beneficiaries during the ensuing fiscal year. Acts 1957, No. 177, § 12; 1959, No. 42, § 12; 1961, No. 64, § 6; 1965, No. 153, § 13; A.S.A. 1947, § 12-2512; Acts 2001, No. 151, § 15.

(a) (1) If, at the end of any fiscal year, the total of the annuities paid during the fiscal year from the State Division of the retirement reserve account is more than twelve percent (12%) of the sum of the balances in the State Division of the Arkansas Public Employees' Retirement System of the employers' accumulation account and the retirement reserve account at the end of the fiscal year, the annuities payable to state retirants and beneficiaries in the ensuing fiscal year shall be reduced pro rata. (2) This reduction shall be made in such a manner that the total of the annuities so reduced shall not exceed twelve percent (12%) of the sum of the balances in the State Division of the employers' accumulation account and the retirement reserve account. (3) The pro rata reduction shall be applied to all annuities payable to state retirants and beneficiaries during the ensuing fiscal year.

(1) If, at the end of any fiscal year, the total of the annuities paid during the fiscal year from the State Division of the retirement reserve account is more than twelve percent (12%) of the sum of the balances in the State Division of the Arkansas Public Employees' Retirement System of the employers' accumulation account and the retirement reserve account at the end of the fiscal year, the annuities payable to state retirants and beneficiaries in the ensuing fiscal year shall be reduced pro rata.

(2) This reduction shall be made in such a manner that the total of the annuities so reduced shall not exceed twelve percent (12%) of the sum of the balances in the State Division of the employers' accumulation account and the retirement reserve account.

(3) The pro rata reduction shall be applied to all annuities payable to state retirants and beneficiaries during the ensuing fiscal year.

(b) (1) If, at the end of any fiscal year, the total of the annuities paid during the fiscal year from the Local Government Division of the Arkansas Public Employees' Retirement System of the retirement reserve account is more than twelve percent (12%) of the sum of the balances in the Local Government Division of the employers' accumulation account and the retirement reserve account at the end of the fiscal year, then the annuities payable to county retirants and beneficiaries in the ensuing fiscal year shall be reduced pro rata. (2) This reduction shall be made in such a manner that the total of the annuities so reduced shall not exceed twelve percent (12%) of the sum of the balances in the Local Government Division of the employers' accumulation account and the retirement reserve account. (3) The pro rata reduction shall be applied to all annuities payable to local government retirants and beneficiaries during the ensuing fiscal year.

(1) If, at the end of any fiscal year, the total of the annuities paid during the fiscal year from the Local Government Division of the Arkansas Public Employees' Retirement System of the retirement reserve account is more than twelve percent (12%) of the sum of the balances in the Local Government Division of the employers' accumulation account and the retirement reserve account at the end of the fiscal year, then the annuities payable to county retirants and beneficiaries in the ensuing fiscal year shall be reduced pro rata.

(2) This reduction shall be made in such a manner that the total of the annuities so reduced shall not exceed twelve percent (12%) of the sum of the balances in the Local Government Division of the employers' accumulation account and the retirement reserve account.

(3) The pro rata reduction shall be applied to all annuities payable to local government retirants and beneficiaries during the ensuing fiscal year.

Acts 1957, No. 177, § 12; 1959, No. 42, § 12; 1961, No. 64, § 6; 1965, No. 153, § 13; A.S.A. 1947, § 12-2512; Acts 2001, No. 151, § 15.
Ark. Code Ann. § 24-11-815 — AR Code / Title 24 / Chapter 11 / Subchapter 8 / Section 24-11-815
Appeals
Status: in_force

Any person possessing the qualifications required under this act who deems himself or herself aggrieved by the decision of any board of trustees of the firemen's relief and pension fund, either in rejecting his or her claim or in the amount allowed by the board, or any city or town feeling itself aggrieved by any such decision, may appeal from the decision to the circuit court of the county in which the town or city liable for the claim may be located in the same manner and within the same time as provided for appeals from justices of the peace to circuit courts in civil cases. Acts 1921, No. 491, § 21; Pope's Dig., § 7757; A.S.A. 1947, § 19-2228.

Any person possessing the qualifications required under this act who deems himself or herself aggrieved by the decision of any board of trustees of the firemen's relief and pension fund, either in rejecting his or her claim or in the amount allowed by the board, or any city or town feeling itself aggrieved by any such decision, may appeal from the decision to the circuit court of the county in which the town or city liable for the claim may be located in the same manner and within the same time as provided for appeals from justices of the peace to circuit courts in civil cases.

Acts 1921, No. 491, § 21; Pope's Dig., § 7757; A.S.A. 1947, § 19-2228.
Ark. Code Ann. § 24-4-106 — AR Code / Title 24 / Chapter 4 / Subchapter 1 / Section 24-4-106
Limitations - Definition
Status: in_force

(a) (1) (A) Notwithstanding any provisions to the contrary, it is considered sound public policy to limit contributions by public employers to one (1) state-authorized retirement plan. Accordingly, effective July 1, 1999, employers participating in the Arkansas Public Employees' Retirement System shall not establish any other state-authorized plan that requires contributions by the employer. (B) The Board of Trustees of the Arkansas Public Employees' Retirement System shall promulgate such rules as are required to prohibit the establishment of such plans in the future. (2) An employer that, in addition to participating in the system, has another state-authorized plan that was in existence on July 1, 1999, shall not be prohibited from: (A) Changing vendors for the plan; (B) Adding employees to the plan; or (C) Modifying a plan pursuant to federal guidelines. (3) If an employer merges with another employer and either employer has a plan that was in existence on July 1, 1999, then the merged entity may continue to provide the plan for employees of the entity. (b) The system shall notify all participating employers on an annual basis of the requirements of this section and the board rules governing this subject. (c) For the purpose of this section, "state-authorized plan" means any retirement plan authorized by state or federal law. Amended by Act 2019, No. 315,§ 2851, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 2850, eff. 7/24/2019. Acts 1999, No. 884, § 1; 2001, No. 1299, § 1.

(a) (1) (A) Notwithstanding any provisions to the contrary, it is considered sound public policy to limit contributions by public employers to one (1) state-authorized retirement plan. Accordingly, effective July 1, 1999, employers participating in the Arkansas Public Employees' Retirement System shall not establish any other state-authorized plan that requires contributions by the employer. (B) The Board of Trustees of the Arkansas Public Employees' Retirement System shall promulgate such rules as are required to prohibit the establishment of such plans in the future. (2) An employer that, in addition to participating in the system, has another state-authorized plan that was in existence on July 1, 1999, shall not be prohibited from: (A) Changing vendors for the plan; (B) Adding employees to the plan; or (C) Modifying a plan pursuant to federal guidelines. (3) If an employer merges with another employer and either employer has a plan that was in existence on July 1, 1999, then the merged entity may continue to provide the plan for employees of the entity.

(1) (A) Notwithstanding any provisions to the contrary, it is considered sound public policy to limit contributions by public employers to one (1) state-authorized retirement plan. Accordingly, effective July 1, 1999, employers participating in the Arkansas Public Employees' Retirement System shall not establish any other state-authorized plan that requires contributions by the employer. (B) The Board of Trustees of the Arkansas Public Employees' Retirement System shall promulgate such rules as are required to prohibit the establishment of such plans in the future.

(A) Notwithstanding any provisions to the contrary, it is considered sound public policy to limit contributions by public employers to one (1) state-authorized retirement plan. Accordingly, effective July 1, 1999, employers participating in the Arkansas Public Employees' Retirement System shall not establish any other state-authorized plan that requires contributions by the employer.

(B) The Board of Trustees of the Arkansas Public Employees' Retirement System shall promulgate such rules as are required to prohibit the establishment of such plans in the future.

(2) An employer that, in addition to participating in the system, has another state-authorized plan that was in existence on July 1, 1999, shall not be prohibited from: (A) Changing vendors for the plan; (B) Adding employees to the plan; or (C) Modifying a plan pursuant to federal guidelines.

(A) Changing vendors for the plan;

(B) Adding employees to the plan; or

(C) Modifying a plan pursuant to federal guidelines.

(3) If an employer merges with another employer and either employer has a plan that was in existence on July 1, 1999, then the merged entity may continue to provide the plan for employees of the entity.

(b) The system shall notify all participating employers on an annual basis of the requirements of this section and the board rules governing this subject.

(c) For the purpose of this section, "state-authorized plan" means any retirement plan authorized by state or federal law.

Amended by Act 2019, No. 315,§ 2851, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 2850, eff. 7/24/2019.

Acts 1999, No. 884, § 1; 2001, No. 1299, § 1.
Ark. Code Ann. § 24-7-1306 — AR Code / Title 24 / Chapter 7 / Subchapter 13 / Section 24-7-1306
Amount of deposits
Status: in_force

(a) Teacher Deferred Retirement Option Plan deposits shall be a percentage of the plan benefit. (b) If a plan participant has at least thirty (30) years of credited service in the Arkansas Teacher Retirement System, including combined service with a reciprocal system, a plan deposit shall be calculated beginning with the participant's plan benefit and then reduced by one percent (1%) for each year of credited service, including fractions of a year. (c) (1) If a plan participant has at least twenty-eight (28) years of credited service but fewer than thirty (30) years of credited service in the Arkansas Teacher Retirement System, including combined service with a reciprocal system, the Board of Trustees of the Arkansas Teacher Retirement System may authorize early participation in the plan. (2) The plan deposit of the early participant shall be calculated beginning with the plan benefit of the early participant, then initially reduced by one percent (1%) for each year of credited service, including fractions of a year, and then may be further reduced by at least an additional five-tenths of one percent (0.5%) but no more than one percent (1%) of the initially reduced plan deposit for each month of credited service under thirty (30) years. (d) The Board of Trustees of the Arkansas Teacher Retirement System is authorized to make further adjustments to the plan by board resolution to make it cost-neutral to the Arkansas Teacher Retirement System. Amended by Act 2019, No. 296,§ 1, eff. 7/1/2019. Amended by Act 2013, No. 605,§ 1, eff. 7/1/2013. Acts 1995, No. 1096, § 1; 1997, No. 953, § 1; 2001, No. 461, § 5; 2003, No. 991, § 1; 2005, No. 188, § 1; 2007, No. 298, § 3; 2011, No. 162, § 2.

(a) Teacher Deferred Retirement Option Plan deposits shall be a percentage of the plan benefit.

(b) If a plan participant has at least thirty (30) years of credited service in the Arkansas Teacher Retirement System, including combined service with a reciprocal system, a plan deposit shall be calculated beginning with the participant's plan benefit and then reduced by one percent (1%) for each year of credited service, including fractions of a year.

(c) (1) If a plan participant has at least twenty-eight (28) years of credited service but fewer than thirty (30) years of credited service in the Arkansas Teacher Retirement System, including combined service with a reciprocal system, the Board of Trustees of the Arkansas Teacher Retirement System may authorize early participation in the plan. (2) The plan deposit of the early participant shall be calculated beginning with the plan benefit of the early participant, then initially reduced by one percent (1%) for each year of credited service, including fractions of a year, and then may be further reduced by at least an additional five-tenths of one percent (0.5%) but no more than one percent (1%) of the initially reduced plan deposit for each month of credited service under thirty (30) years.

(1) If a plan participant has at least twenty-eight (28) years of credited service but fewer than thirty (30) years of credited service in the Arkansas Teacher Retirement System, including combined service with a reciprocal system, the Board of Trustees of the Arkansas Teacher Retirement System may authorize early participation in the plan.

(2) The plan deposit of the early participant shall be calculated beginning with the plan benefit of the early participant, then initially reduced by one percent (1%) for each year of credited service, including fractions of a year, and then may be further reduced by at least an additional five-tenths of one percent (0.5%) but no more than one percent (1%) of the initially reduced plan deposit for each month of credited service under thirty (30) years.

(d) The Board of Trustees of the Arkansas Teacher Retirement System is authorized to make further adjustments to the plan by board resolution to make it cost-neutral to the Arkansas Teacher Retirement System.

Amended by Act 2019, No. 296,§ 1, eff. 7/1/2019.

Amended by Act 2013, No. 605,§ 1, eff. 7/1/2013.

Acts 1995, No. 1096, § 1; 1997, No. 953, § 1; 2001, No. 461, § 5; 2003, No. 991, § 1; 2005, No. 188, § 1; 2007, No. 298, § 3; 2011, No. 162, § 2.
Ark. Code Ann. § 24-11-817 — AR Code / Title 24 / Chapter 11 / Subchapter 8 / Section 24-11-817
Military service
Status: in_force

(a) In the event that a member of a firemen's relief and pension fund, while an employee, enters the United States Armed Forces during any period of compulsory or voluntary military service, the armed service actually served by him or her shall be credited him or her as service under this subchapter. (b) (1) In any case of doubt as to the period of armed service to be so credited a member under this section, the board of trustees of the firemen's relief and pension fund shall have final power to determine the period. (2) Except for service credited under subsection (d) of this section, a member shall not be credited with a total of more than five (5) years of armed service. (c) During the period of armed service and until the member's return as an employee, his or her contributions to the fund shall be suspended, and any balance remaining to his or her credit in the fund shall be accumulated at regular interest. (d) (1) (A) Under the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer. (B) The employer shall certify to the pension fund that reemployment was in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996. (2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service; and any other category of persons designated by the President of the United States in time of war or national emergency. (3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit will be given shall not exceed five (5) years. (4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996, shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-11-816 , if any, within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , and by repaying any amount the member may have previously withdrawn from the pension fund, with interest. (5) (A) An employer reemploying a member under this subsection shall pay to the pension fund the employer contributions due for the time the member served in the uniformed services as required by § 24-11-816 . (B) However, if a member does not pay the employee contributions due, then no employer contributions are due. (6) For the purposes of determining the employee and employer contributions due, the member's compensation during the period of service in the uniformed services shall be computed at: (A) The rate the member would have received if the member had not served in the uniformed services; or (B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service. (7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services. (8) (A) If a member dies on or after January 1, 2007, while performing military services qualified under the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death. (B) For a member who had not attained a vested status in the pension fund, sufficient service credit shall accrue to permit the member to become vested. (C) For a member who had attained a vested status, additional service credit accrual shall not occur. (D) In all cases, the eligible benefit awarded by the pension fund under this section shall be a nonduty death benefit. Amended by Act 2019, No. 474,§ 7, eff. 7/24/2019. Amended by Act 2013, No. 41,§ 26, eff. 2/6/2013. Acts 1985, No. 227, § 1; A.S.A. 1947, § 19-2236; Acts 1995, No. 1290, § 2.

(a) In the event that a member of a firemen's relief and pension fund, while an employee, enters the United States Armed Forces during any period of compulsory or voluntary military service, the armed service actually served by him or her shall be credited him or her as service under this subchapter.

(b) (1) In any case of doubt as to the period of armed service to be so credited a member under this section, the board of trustees of the firemen's relief and pension fund shall have final power to determine the period. (2) Except for service credited under subsection (d) of this section, a member shall not be credited with a total of more than five (5) years of armed service.

(1) In any case of doubt as to the period of armed service to be so credited a member under this section, the board of trustees of the firemen's relief and pension fund shall have final power to determine the period.

(2) Except for service credited under subsection (d) of this section, a member shall not be credited with a total of more than five (5) years of armed service.

(c) During the period of armed service and until the member's return as an employee, his or her contributions to the fund shall be suspended, and any balance remaining to his or her credit in the fund shall be accumulated at regular interest.

(d) (1) (A) Under the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer. (B) The employer shall certify to the pension fund that reemployment was in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996. (2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service; and any other category of persons designated by the President of the United States in time of war or national emergency. (3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit will be given shall not exceed five (5) years. (4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996, shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-11-816 , if any, within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , and by repaying any amount the member may have previously withdrawn from the pension fund, with interest. (5) (A) An employer reemploying a member under this subsection shall pay to the pension fund the employer contributions due for the time the member served in the uniformed services as required by § 24-11-816 . (B) However, if a member does not pay the employee contributions due, then no employer contributions are due. (6) For the purposes of determining the employee and employer contributions due, the member's compensation during the period of service in the uniformed services shall be computed at: (A) The rate the member would have received if the member had not served in the uniformed services; or (B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service. (7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services. (8) (A) If a member dies on or after January 1, 2007, while performing military services qualified under the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death. (B) For a member who had not attained a vested status in the pension fund, sufficient service credit shall accrue to permit the member to become vested. (C) For a member who had attained a vested status, additional service credit accrual shall not occur. (D) In all cases, the eligible benefit awarded by the pension fund under this section shall be a nonduty death benefit.

(1) (A) Under the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer. (B) The employer shall certify to the pension fund that reemployment was in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996.

(A) Under the requirements of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer.

(B) The employer shall certify to the pension fund that reemployment was in accordance with the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996.

(2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service; and any other category of persons designated by the President of the United States in time of war or national emergency.

(3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit will be given shall not exceed five (5) years.

(4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , as in effect October 13, 1996, shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-11-816 , if any, within the time provided in the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 , and by repaying any amount the member may have previously withdrawn from the pension fund, with interest.

(5) (A) An employer reemploying a member under this subsection shall pay to the pension fund the employer contributions due for the time the member served in the uniformed services as required by § 24-11-816 . (B) However, if a member does not pay the employee contributions due, then no employer contributions are due.

(A) An employer reemploying a member under this subsection shall pay to the pension fund the employer contributions due for the time the member served in the uniformed services as required by § 24-11-816 .

(B) However, if a member does not pay the employee contributions due, then no employer contributions are due.

(6) For the purposes of determining the employee and employer contributions due, the member's compensation during the period of service in the uniformed services shall be computed at: (A) The rate the member would have received if the member had not served in the uniformed services; or (B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service.

(A) The rate the member would have received if the member had not served in the uniformed services; or

(B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service.

(7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services.

(8) (A) If a member dies on or after January 1, 2007, while performing military services qualified under the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death. (B) For a member who had not attained a vested status in the pension fund, sufficient service credit shall accrue to permit the member to become vested. (C) For a member who had attained a vested status, additional service credit accrual shall not occur. (D) In all cases, the eligible benefit awarded by the pension fund under this section shall be a nonduty death benefit.

(A) If a member dies on or after January 1, 2007, while performing military services qualified under the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death.

(B) For a member who had not attained a vested status in the pension fund, sufficient service credit shall accrue to permit the member to become vested.

(C) For a member who had attained a vested status, additional service credit accrual shall not occur.

(D) In all cases, the eligible benefit awarded by the pension fund under this section shall be a nonduty death benefit.

Amended by Act 2019, No. 474,§ 7, eff. 7/24/2019.

Amended by Act 2013, No. 41,§ 26, eff. 2/6/2013.

Acts 1985, No. 227, § 1; A.S.A. 1947, § 19-2236; Acts 1995, No. 1290, § 2.
Ark. Code Ann. § 24-11-823 — AR Code / Title 24 / Chapter 11 / Subchapter 8 / Section 24-11-823
Increase in benefits for certain persons retired due to total permanent disability
Status: in_force

(a) The board of trustees of any municipal firemen's relief and pension fund may increase benefits to persons who have retired or may retire from the fire department of the municipality because of total and permanent disability and who qualify or may qualify for monthly benefits of less than five hundred dollars ($500). (b) The benefits of any such person shall not be increased to more than five hundred dollars ($500) per month, and the increase shall be subject to the following conditions: (1) The board of trustees shall adopt a resolution approved by not less than three-fourths (¾) of the membership of the board outlining the proposed increase in benefits; (2) The board shall obtain an actuarial valuation by an actuary stating that the fund will continue to be actuarially sound notwithstanding the effects of the resolution; and (3) A copy of the resolution adopted by the board and a copy of the actuarial valuation approving the resolution shall be filed with the circuit clerk of the county in which the fire department is located, with the Arkansas Fire and Police Pension Review Board, and, if the fire department is located within the incorporated boundaries of a city, with the city clerk of that city. Amended by Act 2013, No. 41,§ 30, eff. 2/6/2013. Acts 1985, No. 619, § 1; A.S.A. 1947, § 19-2233.1.

(a) The board of trustees of any municipal firemen's relief and pension fund may increase benefits to persons who have retired or may retire from the fire department of the municipality because of total and permanent disability and who qualify or may qualify for monthly benefits of less than five hundred dollars ($500).

(b) The benefits of any such person shall not be increased to more than five hundred dollars ($500) per month, and the increase shall be subject to the following conditions: (1) The board of trustees shall adopt a resolution approved by not less than three-fourths (¾) of the membership of the board outlining the proposed increase in benefits; (2) The board shall obtain an actuarial valuation by an actuary stating that the fund will continue to be actuarially sound notwithstanding the effects of the resolution; and (3) A copy of the resolution adopted by the board and a copy of the actuarial valuation approving the resolution shall be filed with the circuit clerk of the county in which the fire department is located, with the Arkansas Fire and Police Pension Review Board, and, if the fire department is located within the incorporated boundaries of a city, with the city clerk of that city.

(1) The board of trustees shall adopt a resolution approved by not less than three-fourths (¾) of the membership of the board outlining the proposed increase in benefits;

(2) The board shall obtain an actuarial valuation by an actuary stating that the fund will continue to be actuarially sound notwithstanding the effects of the resolution; and

(3) A copy of the resolution adopted by the board and a copy of the actuarial valuation approving the resolution shall be filed with the circuit clerk of the county in which the fire department is located, with the Arkansas Fire and Police Pension Review Board, and, if the fire department is located within the incorporated boundaries of a city, with the city clerk of that city.

Amended by Act 2013, No. 41,§ 30, eff. 2/6/2013.

Acts 1985, No. 619, § 1; A.S.A. 1947, § 19-2233.1.
Ark. Code Ann. § 24-8-706 — AR Code / Title 24 / Chapter 8 / Subchapter 7 / Section 24-8-706
Contributions - Members - Refund
Status: in_force

(a) (1) The contribution of each member of the Tier Two Actual Judicial Service Benefit Plan for the Arkansas Judicial Retirement System shall be five percent (5%) of each member's annual salary. (2) (A) A judge or justice who forfeits his or her rights to retirement benefits under § 24-8-710(b) is not required to continue to pay contributions to the system. (B) In the event a judge or justice forfeits his or her rights to retirement benefits under § 24-8-215(c) , the judge or justice is entitled to receive the principal of the balance of his or her contributions to the system. (C) A judge or justice who forfeited his or her rights to retirement benefits under § 24-8-215(c) is not entitled to any interest accumulated from his or her contributions to the system. (b) If a judge or justice ceases to be a member prior to qualifying for retirement benefits, he or she shall be entitled to a refund of all contributions paid by him or her into the system. If a judge or justice who has received a refund returns to covered employment under the Arkansas Judicial Retirement System or a reciprocal system as defined in § 24-2-401 , the person shall be eligible in accordance with methods and procedures established by the Board of Trustees of the Arkansas Judicial Retirement System to repay the refund and restore the service forfeited when the refund was received. (c) For purposes of deferring federal and state income tax and pursuant to the provisions of 26 U.S.C. § 414(h)(2) , as adopted by § 26-51-414 , the state shall pick up the members' contributions to the Judicial Retirement Fund under the Tier Two Actual Judicial Service Benefit Plan for the Arkansas Judicial Retirement System. Member contributions picked up by the state shall be paid from the same source of funds used for the payment of salary to a member. A deduction shall be made from each member's salary, equal to the amount of the member's contribution picked up by the employer. For all other purposes, member contributions picked up by the state shall be considered member contributions. Amended by Act 2023, No. 134,§ 2, eff. 7/1/2023. Acts 1999, No. 399, § 1.

(a) (1) The contribution of each member of the Tier Two Actual Judicial Service Benefit Plan for the Arkansas Judicial Retirement System shall be five percent (5%) of each member's annual salary. (2) (A) A judge or justice who forfeits his or her rights to retirement benefits under § 24-8-710(b) is not required to continue to pay contributions to the system. (B) In the event a judge or justice forfeits his or her rights to retirement benefits under § 24-8-215(c) , the judge or justice is entitled to receive the principal of the balance of his or her contributions to the system. (C) A judge or justice who forfeited his or her rights to retirement benefits under § 24-8-215(c) is not entitled to any interest accumulated from his or her contributions to the system.

(1) The contribution of each member of the Tier Two Actual Judicial Service Benefit Plan for the Arkansas Judicial Retirement System shall be five percent (5%) of each member's annual salary.

(2) (A) A judge or justice who forfeits his or her rights to retirement benefits under § 24-8-710(b) is not required to continue to pay contributions to the system. (B) In the event a judge or justice forfeits his or her rights to retirement benefits under § 24-8-215(c) , the judge or justice is entitled to receive the principal of the balance of his or her contributions to the system. (C) A judge or justice who forfeited his or her rights to retirement benefits under § 24-8-215(c) is not entitled to any interest accumulated from his or her contributions to the system.

(A) A judge or justice who forfeits his or her rights to retirement benefits under § 24-8-710(b) is not required to continue to pay contributions to the system.

(B) In the event a judge or justice forfeits his or her rights to retirement benefits under § 24-8-215(c) , the judge or justice is entitled to receive the principal of the balance of his or her contributions to the system.

(C) A judge or justice who forfeited his or her rights to retirement benefits under § 24-8-215(c) is not entitled to any interest accumulated from his or her contributions to the system.

(b) If a judge or justice ceases to be a member prior to qualifying for retirement benefits, he or she shall be entitled to a refund of all contributions paid by him or her into the system. If a judge or justice who has received a refund returns to covered employment under the Arkansas Judicial Retirement System or a reciprocal system as defined in § 24-2-401 , the person shall be eligible in accordance with methods and procedures established by the Board of Trustees of the Arkansas Judicial Retirement System to repay the refund and restore the service forfeited when the refund was received.

(c) For purposes of deferring federal and state income tax and pursuant to the provisions of 26 U.S.C. § 414(h)(2) , as adopted by § 26-51-414 , the state shall pick up the members' contributions to the Judicial Retirement Fund under the Tier Two Actual Judicial Service Benefit Plan for the Arkansas Judicial Retirement System. Member contributions picked up by the state shall be paid from the same source of funds used for the payment of salary to a member. A deduction shall be made from each member's salary, equal to the amount of the member's contribution picked up by the employer. For all other purposes, member contributions picked up by the state shall be considered member contributions.

Amended by Act 2023, No. 134,§ 2, eff. 7/1/2023.

Acts 1999, No. 399, § 1.
Ark. Code Ann. § 24-6-201 — AR Code / Title 24 / Chapter 6 / Subchapter 2 / Section 24-6-201
Definitions
Status: in_force

As used in this subchapter: (1) "Accumulated contributions" means the sum of all amounts deducted from the salaries of a member and credited to his or her individual account in the members' deposit account, together with regular interest credited thereon; (2) "Beneficiary" means any person, except a retirant, who is in receipt of, or who is entitled to receive, a pension or other benefit payable from funds of the State Police Retirement System; (3) "Board" means the Board of Trustees of the State Police Retirement System; (4) "Contributory member" means a state police officer who was a member of the system prior to January 1, 1978, and who continues to contribute six percent (6%) of his or her compensation to the system; (5) "Credited service" means the service credited a member by the board to the extent provided in this subchapter; (6) (A) "Final average compensation" for contributory service means the average of the annual salaries paid a member for the three (3) years of credited service rendered by the member immediately preceding his or her last termination of employment with the Division of Arkansas State Police, but the final average compensation shall not exceed that of the highest permanent rank. (B) (i) "Final average compensation" for Tier I noncontributory service means the average of the highest annual compensation paid a member during any period of sixty (60) calendar months of credited service with the division. (ii) Should a member have less than sixty (60) calendar months of credited service, "final average compensation" means the monthly average paid to the member during his or her total years of credited service; (7) "Member" means any state police officer who is included in the membership of the system; (8) "Noncontributory member" means a state police officer who does not contribute a portion of his or her compensation to the system; (9) (A) "Pension" means an annual amount payable from funds of the system throughout the life of a person. (B) All pensions shall be paid in equal monthly installments; (10) "Pension reserve" means the present value of a pension computed upon the basis of such mortality and other tables of experience, and regular interest, as the board, from time to time, may adopt; (11) (A) "Public safety member" means a state police officer in the State Police Retirement System who is a Tier I noncontributory member. (B) Employment as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service; (12) "Regular interest" means such rates of interest per annum, compounded annually, as the board, from time to time, shall prescribe; (13) "Retirant" means any member who retires with a pension payable from funds of the system; (14) "Retirement" means a member's withdrawal from the employ of the division with a pension payable from funds of the system; (15) (A) "Salary" means the compensation paid a member for service rendered as a state police officer. (B) In no case shall the term "salary" include reimbursement for lodging, meals, or travel expenses; (16) "Service" means service rendered to the division by a state police officer and shall include previous service, if any, rendered as an Arkansas state ranger, state police officer with the Department of Arkansas State Police, or state police officer with the division; (17) (A) "State police officer" means any employee of the division or its predecessor entities who holds the rank of state trooper or higher rank, and it shall include the Director of the Division of Arkansas State Police. (B) The term "state police officer" shall not include any civilian employee of the division, nor shall it include any person who is temporarily employed as a state trooper for an emergency. (C) In any case of doubt as to who is a "state police officer", the board shall decide the question; (18) "System" means the State Police Retirement System; (19) "Tier I" refers to covered employment for those first hired on or before April 2, 1997, as provided for in this subchapter; and (20) "Tier II" refers to covered employment for those first hired on or after April 3, 1997, as provided for in § 24-6-401 et seq. Amended by Act 2019, No. 910,§ 6029, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 6028, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 6027, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 6026, eff. 7/1/2019. Acts 1951, No. 311, § 1; 1959, No. 484, § 1; 1973, No. 441, § 1; A.S.A. 1947, § 42-451; Acts 2001, No. 151, § 54.

As used in this subchapter:

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

(2) "Beneficiary" means any person, except a retirant, who is in receipt of, or who is entitled to receive, a pension or other benefit payable from funds of the State Police Retirement System;

(3) "Board" means the Board of Trustees of the State Police Retirement System;

(4) "Contributory member" means a state police officer who was a member of the system prior to January 1, 1978, and who continues to contribute six percent (6%) of his or her compensation to the system;

(5) "Credited service" means the service credited a member by the board to the extent provided in this subchapter;

(6) (A) "Final average compensation" for contributory service means the average of the annual salaries paid a member for the three (3) years of credited service rendered by the member immediately preceding his or her last termination of employment with the Division of Arkansas State Police, but the final average compensation shall not exceed that of the highest permanent rank. (B) (i) "Final average compensation" for Tier I noncontributory service means the average of the highest annual compensation paid a member during any period of sixty (60) calendar months of credited service with the division. (ii) Should a member have less than sixty (60) calendar months of credited service, "final average compensation" means the monthly average paid to the member during his or her total years of credited service;

(A) "Final average compensation" for contributory service means the average of the annual salaries paid a member for the three (3) years of credited service rendered by the member immediately preceding his or her last termination of employment with the Division of Arkansas State Police, but the final average compensation shall not exceed that of the highest permanent rank.

(B) (i) "Final average compensation" for Tier I noncontributory service means the average of the highest annual compensation paid a member during any period of sixty (60) calendar months of credited service with the division. (ii) Should a member have less than sixty (60) calendar months of credited service, "final average compensation" means the monthly average paid to the member during his or her total years of credited service;

(i) "Final average compensation" for Tier I noncontributory service means the average of the highest annual compensation paid a member during any period of sixty (60) calendar months of credited service with the division.

(ii) Should a member have less than sixty (60) calendar months of credited service, "final average compensation" means the monthly average paid to the member during his or her total years of credited service;

(7) "Member" means any state police officer who is included in the membership of the system;

(8) "Noncontributory member" means a state police officer who does not contribute a portion of his or her compensation to the system;

(9) (A) "Pension" means an annual amount payable from funds of the system throughout the life of a person. (B) All pensions shall be paid in equal monthly installments;

(A) "Pension" means an annual amount payable from funds of the system throughout the life of a person.

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

(10) "Pension reserve" means the present value of a pension computed upon the basis of such mortality and other tables of experience, and regular interest, as the board, from time to time, may adopt;

(11) (A) "Public safety member" means a state police officer in the State Police Retirement System who is a Tier I noncontributory member. (B) Employment as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service;

(A) "Public safety member" means a state police officer in the State Police Retirement System who is a Tier I noncontributory member.

(B) Employment as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service;

(12) "Regular interest" means such rates of interest per annum, compounded annually, as the board, from time to time, shall prescribe;

(13) "Retirant" means any member who retires with a pension payable from funds of the system;

(14) "Retirement" means a member's withdrawal from the employ of the division with a pension payable from funds of the system;

(15) (A) "Salary" means the compensation paid a member for service rendered as a state police officer. (B) In no case shall the term "salary" include reimbursement for lodging, meals, or travel expenses;

(A) "Salary" means the compensation paid a member for service rendered as a state police officer.

(B) In no case shall the term "salary" include reimbursement for lodging, meals, or travel expenses;

(16) "Service" means service rendered to the division by a state police officer and shall include previous service, if any, rendered as an Arkansas state ranger, state police officer with the Department of Arkansas State Police, or state police officer with the division;

(17) (A) "State police officer" means any employee of the division or its predecessor entities who holds the rank of state trooper or higher rank, and it shall include the Director of the Division of Arkansas State Police. (B) The term "state police officer" shall not include any civilian employee of the division, nor shall it include any person who is temporarily employed as a state trooper for an emergency. (C) In any case of doubt as to who is a "state police officer", the board shall decide the question;

(A) "State police officer" means any employee of the division or its predecessor entities who holds the rank of state trooper or higher rank, and it shall include the Director of the Division of Arkansas State Police.

(B) The term "state police officer" shall not include any civilian employee of the division, nor shall it include any person who is temporarily employed as a state trooper for an emergency.

(C) In any case of doubt as to who is a "state police officer", the board shall decide the question;

(18) "System" means the State Police Retirement System;

(19) "Tier I" refers to covered employment for those first hired on or before April 2, 1997, as provided for in this subchapter; and

(20) "Tier II" refers to covered employment for those first hired on or after April 3, 1997, as provided for in § 24-6-401 et seq.

Amended by Act 2019, No. 910,§ 6029, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 6028, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 6027, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 6026, eff. 7/1/2019.

Acts 1951, No. 311, § 1; 1959, No. 484, § 1; 1973, No. 441, § 1; A.S.A. 1947, § 42-451; Acts 2001, No. 151, § 54.
Ark. Code Ann. § 24-12-103 — AR Code / Title 24 / Chapter 12 / Subchapter 1 / Section 24-12-103
Vote to effect act
Status: in_force

(a) The provisions of this act shall be suspended and inoperative in any city affected by the provisions of the act until made available by a vote favorable thereto of the majority of the qualified electors of the cities participating in any election on the question at a special election called 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 act, but the failure to submit or the failure to adopt at the city or other election shall not bar, abridge, or defeat the right of submission at any subsequent election. (c) Upon the filing with the county board of election commissioners not later than ninety (90) days before the date of the election requested in a petition signed by twenty (20) or more qualified electors of the city affected and praying that the question of paid nonuniformed employees' pensions and the levying of a tax therefor, not exceeding one and one-half (1½) mills, be submitted, it shall be the duty of the county board of election commissioners to call the election in accordance with § 7-11-201 et seq. (d) If for any reason the question is not voted upon at the next general city election after the passage and approval of this act, the question may be submitted at any other general or special election 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 1949, No. 147, § 22; 1961, No. 501, § 2; A.S.A. 1947, § 19-942; Acts 2005, No. 2145, § 65; 2007, No. 1049, § 87; 2009, No. 1480, § 106.

(a) The provisions of this act shall be suspended and inoperative in any city affected by the provisions of the act until made available by a vote favorable thereto of the majority of the qualified electors of the cities participating in any election on the question at a special election called 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 act, but the failure to submit or the failure to adopt at the city or other election shall not bar, abridge, or defeat the right of submission at any subsequent election.

(c) Upon the filing with the county board of election commissioners not later than ninety (90) days before the date of the election requested in a petition signed by twenty (20) or more qualified electors of the city affected and praying that the question of paid nonuniformed employees' pensions and the levying of a tax therefor, not exceeding one and one-half (1½) mills, be submitted, it shall be the duty of the county board of election commissioners to call the election in accordance with § 7-11-201 et seq.

(d) If for any reason the question is not voted upon at the next general city election after the passage and approval of this act, the question may be submitted at any other general or special election 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 1949, No. 147, § 22; 1961, No. 501, § 2; A.S.A. 1947, § 19-942; Acts 2005, No. 2145, § 65; 2007, No. 1049, § 87; 2009, No. 1480, § 106.

12_103_1 - Attachment
Ark. Code Ann. § 24-4-705 — AR Code / Title 24 / Chapter 4 / Subchapter 7 / Section 24-4-705
[Repealed]
Status: repealed

Repealed by Act 2019, No. 448,§ 4, eff. 3/13/2019. Acts 1971, No. 103, § 4; 1971, No. 305, § 1; 1973, No. 396, § 1; 1973, No. 665, § 1; A.S.A. 1947, § 12-2510.6; Acts 2001, No. 151, § 35.

Repealed by Act 2019, No. 448,§ 4, eff. 3/13/2019.

Acts 1971, No. 103, § 4; 1971, No. 305, § 1; 1973, No. 396, § 1; 1973, No. 665, § 1; A.S.A. 1947, § 12-2510.6; Acts 2001, No. 151, § 35.
Ark. Code Ann. § 24-1-202 — AR Code / Title 24 / Chapter 1 / Subchapter 2 / Section 24-1-202
Definitions
Status: in_force

As used in this subchapter: (1) "Commissioner of Social Security" means any individual to whom the Commissioner of Social Security has delegated any of his or her functions under the Social Security Act, 42 U.S.C. § 301 et seq., with respect to coverage under that act of employees of the state and its political subdivisions; (2) "Employee" means an officer or an employee of the state or a political subdivision of the state. All public employees of the State of Arkansas and its political subdivisions, for Social Security purposes, shall be deemed employees of the paying political entity for which services are rendered, which entity shall be the proper agency for making the deductions, matching contributions, and report required by this subchapter; (3) "Employer" means the State of Arkansas and its political subdivisions; (4) "Employment" means any service performed by an employee in the employ of the state or any political subdivision of the state for his or her employer except: (A) Services which, in the absence of any agreement entered into under this subchapter, would constitute employment as defined in the Social Security Act, 42 U.S.C. § 301 et seq.; or (B) Services which, under applicable federal law, may not be included or may have been voluntarily excluded in an agreement between the state and the Commissioner of Social Security entered into under this subchapter; (5) "Modification" means an amendment to the original federal-state agreement to extend coverage to groups of additional employee classifications consistent with the provisions of section 218 of the Social Security Act, 42 U.S.C. § 301 et seq., and this subchapter; (6) "Political subdivision" means an instrumentality of the state, of one (1) or more of its political subdivisions, or of the state and one (1) or more of its political subdivisions, but only if its instrumentality is a juristic entity which is legally separate and distinct from the state or subdivision and only if its employees are not, by virtue of their relation to the juristic entity, employees of the state or subdivision; (7) "Section 218 agreement" means the federal-state agreement between the Commissioner of Social Security and the State of Arkansas entered into December 20, 1951, as authorized by the Social Security Enabling Act for the purpose of extending coverage under Title II of the Social Security Act, 42 U.S.C. § 301 et seq.; (8) "Social Security Act" means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the "Social Security Act", as amended, including regulations and requirements issued pursuant thereto; and (9) "Wages" means all remuneration for employment as defined in subdivision (4) of this section, including the cash value of all remuneration paid in any medium other than cash. Amended by Act 2017, No. 265,§ 1, eff. 8/1/2017. Acts 1951, No. 248, § 2; 1959, No. 237, § 1; 1965, No. 154, § 1; A.S.A. 1947, §§ 12-2402, 12-2418; Acts 1999, No. 22, § 1; 2005, No. 100, § 1.

As used in this subchapter:

(1) "Commissioner of Social Security" means any individual to whom the Commissioner of Social Security has delegated any of his or her functions under the Social Security Act, 42 U.S.C. § 301 et seq., with respect to coverage under that act of employees of the state and its political subdivisions;

(2) "Employee" means an officer or an employee of the state or a political subdivision of the state. All public employees of the State of Arkansas and its political subdivisions, for Social Security purposes, shall be deemed employees of the paying political entity for which services are rendered, which entity shall be the proper agency for making the deductions, matching contributions, and report required by this subchapter;

(3) "Employer" means the State of Arkansas and its political subdivisions;

(4) "Employment" means any service performed by an employee in the employ of the state or any political subdivision of the state for his or her employer except: (A) Services which, in the absence of any agreement entered into under this subchapter, would constitute employment as defined in the Social Security Act, 42 U.S.C. § 301 et seq.; or (B) Services which, under applicable federal law, may not be included or may have been voluntarily excluded in an agreement between the state and the Commissioner of Social Security entered into under this subchapter;

(A) Services which, in the absence of any agreement entered into under this subchapter, would constitute employment as defined in the Social Security Act, 42 U.S.C. § 301 et seq.; or

(B) Services which, under applicable federal law, may not be included or may have been voluntarily excluded in an agreement between the state and the Commissioner of Social Security entered into under this subchapter;

(5) "Modification" means an amendment to the original federal-state agreement to extend coverage to groups of additional employee classifications consistent with the provisions of section 218 of the Social Security Act, 42 U.S.C. § 301 et seq., and this subchapter;

(6) "Political subdivision" means an instrumentality of the state, of one (1) or more of its political subdivisions, or of the state and one (1) or more of its political subdivisions, but only if its instrumentality is a juristic entity which is legally separate and distinct from the state or subdivision and only if its employees are not, by virtue of their relation to the juristic entity, employees of the state or subdivision;

(7) "Section 218 agreement" means the federal-state agreement between the Commissioner of Social Security and the State of Arkansas entered into December 20, 1951, as authorized by the Social Security Enabling Act for the purpose of extending coverage under Title II of the Social Security Act, 42 U.S.C. § 301 et seq.;

(8) "Social Security Act" means the Act of Congress approved August 14, 1935, Chapter 531, 49 Stat. 620, officially cited as the "Social Security Act", as amended, including regulations and requirements issued pursuant thereto; and

(9) "Wages" means all remuneration for employment as defined in subdivision (4) of this section, including the cash value of all remuneration paid in any medium other than cash.

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

Acts 1951, No. 248, § 2; 1959, No. 237, § 1; 1965, No. 154, § 1; A.S.A. 1947, §§ 12-2402, 12-2418; Acts 1999, No. 22, § 1; 2005, No. 100, § 1.
Ark. Code Ann. § 24-6-301 — AR Code / Title 24 / Chapter 6 / Subchapter 3 / Section 24-6-301
Election to participate
Status: in_force

In lieu of terminating employment and accepting a service retirement pension, any state police officer who is a member of Tier I of the State Police Retirement System who has not less than twenty-eight (28) years of credited service and who is eligible to receive a service retirement pension may elect to participate in the Arkansas State Police Officers Deferred Option Plan and defer the receipt of benefits in accordance with the provisions of this subchapter, provided the Board of Trustees of the State Police Retirement System approves the participation in the plan. Amended by Act 2021, No. 415,§ 5, eff. 7/28/2021. Acts 1995, No. 967, § 1; 2001, No. 151, § 63.

In lieu of terminating employment and accepting a service retirement pension, any state police officer who is a member of Tier I of the State Police Retirement System who has not less than twenty-eight (28) years of credited service and who is eligible to receive a service retirement pension may elect to participate in the Arkansas State Police Officers Deferred Option Plan and defer the receipt of benefits in accordance with the provisions of this subchapter, provided the Board of Trustees of the State Police Retirement System approves the participation in the plan.

Amended by Act 2021, No. 415,§ 5, eff. 7/28/2021.

Acts 1995, No. 967, § 1; 2001, No. 151, § 63.
Ark. Code Ann. § 24-11-830 — AR Code / Title 24 / Chapter 11 / Subchapter 8 / Section 24-11-830
Deferred retirement option plan
Status: in_force

(a) In lieu of terminating employment and accepting a service retirement pension pursuant to this subchapter, any full-paid firefighter who is a member of a firemen's relief and pension fund who has not less than twenty (20) years of credited service and who is eligible to receive a service retirement pension may elect to participate in the Arkansas Fire Fighters Deferred Retirement Option Plan and defer the receipt of benefits in accordance with the provisions of this section, provided the local board of trustees of the local firemen's relief and pension fund approves the participation in the plan. (b) For purposes of this section, credited service shall include service credit recognized pursuant to this subchapter. (c) (1) (A) Except under subdivision (c)(1)(B) of this section, the duration of participation in the plan for active full-paid firefighters shall not exceed five (5) years. (B) The five-year limit may be extended if: (i) The extension does not cause the limit to exceed ten (10) years; (ii) The extension applies to all active full-paid firefighters and all members on the plan; (iii) The extension is approved by a majority of votes of the board of trustees of the firemen's relief and pension fund or of the Board of Trustees of the Arkansas Local Police and Fire Retirement System for funds whose administrative responsibility has been assigned to the system as provided in § 24-11-406(b) ; (iv) The interest credited after the first five (5) years on the plan shall be two (2) percentage points below the rate of return of the investment portfolio of the fund and shall not be determined under subdivision (e)(2) of this section, but the interest rate credited shall not be less than zero percent (0%); (v) Seventy-five percent (75%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account, or one hundred percent (100%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account if approved by a majority vote of the governing board of the sponsoring municipality; and (vi) The extension is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 . (2) (A) Except under subdivision (c)(2)(B) of this section, at the conclusion of a member's participation in the plan, the member shall terminate employment with all participating municipalities as a firefighter and shall start receiving the member's accrued monthly retirement benefit from the firemen's relief and pension fund. (B) If a member is at the conclusion of a member's participation in the plan, then the member may continue employment by a municipality under the following conditions: (i) The municipality makes continued employment available to all similarly situated members; (ii) The availability of continued employment is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 ; (iii) The monthly benefit that is credited to the member's plan account is discontinued and the member shall not receive a monthly benefit until the member actually ceases employment; (iv) The interest rate credited to the plan account is the same as paid under subdivision (e)(2) of this section, except that the minimum rate is zero percent (0%); (v) The employer's matching contribution of six percent (6%) shall cease, but all other employer contributions shall continue and be credited to the firemen's relief and pension fund; and (vi) The employee contributions of six percent (6%) shall discontinue. (d) (1) When a member begins participation in the plan, the contribution of the firefighter and the employer contribution shall continue to be paid. (2) (A) In a municipality having a population of over twenty thousand (20,000) persons, municipal matching contributions for employees who elect the plan shall be credited equally to the firemen's relief and pension fund and to the plan, or at the option of the local firemen's relief and pension fund board of trustees, credited in the manner provided in subdivision (d)(2)(B) of this section. (B) In a municipality having a population of twenty thousand (20,000) persons or less, municipal matching contributions for employees who elect the plan shall be credited in full to the firemen's relief and pension fund, and the contribution of the employee shall be credited to the member's plan account. (3) The monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account. (e) (1) The member's monthly retirement benefit shall not change, unless the plan receives a benefit increase. (2) (A) A member who participates in this plan shall earn interest at a rate of two (2) percentage points below the rate of return of the investment portfolio of the firemen's relief and pension fund as certified by the actuary under contract with the Arkansas Fire and Police Pension Review Board in accordance with generally accepted actuarial practices and § 24-11-207 , but no less than the actuarial assumed interest rate as certified by the actuary. (B) The interest shall be credited to the individual account balance of the member on an annual basis. (f) (1) A participant in the plan shall receive at the option of the participant a lump-sum payment from the account equal to the payments to the account or a true annuity based upon the account of the participant or may elect any other method of payment if approved by the board of trustees. (2) If approved by a majority vote of the governing body of the sponsoring municipality and the board of trustees, a participant in the deferred retirement option plan may defer receiving payment of the participant's account and continue with the funds deposited in the plan. (3) (A) Interest credited to the continuing deposit of funds in the plan under subdivision (f)(2) of this section shall be calculated in the same manner as interest under subdivision (e)(2) of this section. (B) However, the minimum interest rate shall not be less than zero percent (0%). (4) (A) The payment of funds accumulated while participating in the deferred retirement option plan may be deferred only one (1) time. (B) (i) These funds shall be distributed or annuitized by April 1 of the year following the calendar year in which a member attains the applicable age. (ii) In the case of a participant who attains seventy-two (72) years of age after December 31, 2022, and seventy-three (73) years of age before January 1, 2033, the applicable age is seventy-three (73) years of age. (iii) In the case of a participant who attains seventy-four (74) years of age after December 31, 2032, the applicable age is seventy-five (75) years of age. (g) If the participant dies during the period of participation in the plan, a lump-sum payment equal to the account balance of the participant shall be paid. (h) The Arkansas Fire and Police Pension Review Board may promulgate rules to make the plan under this section comply with the requirements of this section and with the applicable portions of the Internal Revenue Code, 26 U.S.C. § 1 et seq., as it existed on January 1, 2003. Amended by Act 2023, No. 44,§ 4, eff. 8/1/2023. Amended by Act 2021, No. 73,§ 3, eff. 7/1/2021. Amended by Act 2019, No. 315,§ 2903, eff. 7/24/2019. Acts 1993, No. 1004, § 1; 1997, No. 492, § 2; 1999, No. 1457, § 2; 2003, No. 1369, § 1; 2003, No. 1371, §§ 3, 4; 2003, No. 1372, § 3; 2005, No. 1251, § 1.

(a) In lieu of terminating employment and accepting a service retirement pension pursuant to this subchapter, any full-paid firefighter who is a member of a firemen's relief and pension fund who has not less than twenty (20) years of credited service and who is eligible to receive a service retirement pension may elect to participate in the Arkansas Fire Fighters Deferred Retirement Option Plan and defer the receipt of benefits in accordance with the provisions of this section, provided the local board of trustees of the local firemen's relief and pension fund approves the participation in the plan.

(b) For purposes of this section, credited service shall include service credit recognized pursuant to this subchapter.

(c) (1) (A) Except under subdivision (c)(1)(B) of this section, the duration of participation in the plan for active full-paid firefighters shall not exceed five (5) years. (B) The five-year limit may be extended if: (i) The extension does not cause the limit to exceed ten (10) years; (ii) The extension applies to all active full-paid firefighters and all members on the plan; (iii) The extension is approved by a majority of votes of the board of trustees of the firemen's relief and pension fund or of the Board of Trustees of the Arkansas Local Police and Fire Retirement System for funds whose administrative responsibility has been assigned to the system as provided in § 24-11-406(b) ; (iv) The interest credited after the first five (5) years on the plan shall be two (2) percentage points below the rate of return of the investment portfolio of the fund and shall not be determined under subdivision (e)(2) of this section, but the interest rate credited shall not be less than zero percent (0%); (v) Seventy-five percent (75%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account, or one hundred percent (100%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account if approved by a majority vote of the governing board of the sponsoring municipality; and (vi) The extension is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 . (2) (A) Except under subdivision (c)(2)(B) of this section, at the conclusion of a member's participation in the plan, the member shall terminate employment with all participating municipalities as a firefighter and shall start receiving the member's accrued monthly retirement benefit from the firemen's relief and pension fund. (B) If a member is at the conclusion of a member's participation in the plan, then the member may continue employment by a municipality under the following conditions: (i) The municipality makes continued employment available to all similarly situated members; (ii) The availability of continued employment is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 ; (iii) The monthly benefit that is credited to the member's plan account is discontinued and the member shall not receive a monthly benefit until the member actually ceases employment; (iv) The interest rate credited to the plan account is the same as paid under subdivision (e)(2) of this section, except that the minimum rate is zero percent (0%); (v) The employer's matching contribution of six percent (6%) shall cease, but all other employer contributions shall continue and be credited to the firemen's relief and pension fund; and (vi) The employee contributions of six percent (6%) shall discontinue.

(1) (A) Except under subdivision (c)(1)(B) of this section, the duration of participation in the plan for active full-paid firefighters shall not exceed five (5) years. (B) The five-year limit may be extended if: (i) The extension does not cause the limit to exceed ten (10) years; (ii) The extension applies to all active full-paid firefighters and all members on the plan; (iii) The extension is approved by a majority of votes of the board of trustees of the firemen's relief and pension fund or of the Board of Trustees of the Arkansas Local Police and Fire Retirement System for funds whose administrative responsibility has been assigned to the system as provided in § 24-11-406(b) ; (iv) The interest credited after the first five (5) years on the plan shall be two (2) percentage points below the rate of return of the investment portfolio of the fund and shall not be determined under subdivision (e)(2) of this section, but the interest rate credited shall not be less than zero percent (0%); (v) Seventy-five percent (75%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account, or one hundred percent (100%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account if approved by a majority vote of the governing board of the sponsoring municipality; and (vi) The extension is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 .

(A) Except under subdivision (c)(1)(B) of this section, the duration of participation in the plan for active full-paid firefighters shall not exceed five (5) years.

(B) The five-year limit may be extended if: (i) The extension does not cause the limit to exceed ten (10) years; (ii) The extension applies to all active full-paid firefighters and all members on the plan; (iii) The extension is approved by a majority of votes of the board of trustees of the firemen's relief and pension fund or of the Board of Trustees of the Arkansas Local Police and Fire Retirement System for funds whose administrative responsibility has been assigned to the system as provided in § 24-11-406(b) ; (iv) The interest credited after the first five (5) years on the plan shall be two (2) percentage points below the rate of return of the investment portfolio of the fund and shall not be determined under subdivision (e)(2) of this section, but the interest rate credited shall not be less than zero percent (0%); (v) Seventy-five percent (75%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account, or one hundred percent (100%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account if approved by a majority vote of the governing board of the sponsoring municipality; and (vi) The extension is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 .

(i) The extension does not cause the limit to exceed ten (10) years;

(ii) The extension applies to all active full-paid firefighters and all members on the plan;

(iii) The extension is approved by a majority of votes of the board of trustees of the firemen's relief and pension fund or of the Board of Trustees of the Arkansas Local Police and Fire Retirement System for funds whose administrative responsibility has been assigned to the system as provided in § 24-11-406(b) ;

(iv) The interest credited after the first five (5) years on the plan shall be two (2) percentage points below the rate of return of the investment portfolio of the fund and shall not be determined under subdivision (e)(2) of this section, but the interest rate credited shall not be less than zero percent (0%);

(v) Seventy-five percent (75%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account, or one hundred percent (100%) of the monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account if approved by a majority vote of the governing board of the sponsoring municipality; and

(vi) The extension is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 .

(2) (A) Except under subdivision (c)(2)(B) of this section, at the conclusion of a member's participation in the plan, the member shall terminate employment with all participating municipalities as a firefighter and shall start receiving the member's accrued monthly retirement benefit from the firemen's relief and pension fund. (B) If a member is at the conclusion of a member's participation in the plan, then the member may continue employment by a municipality under the following conditions: (i) The municipality makes continued employment available to all similarly situated members; (ii) The availability of continued employment is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 ; (iii) The monthly benefit that is credited to the member's plan account is discontinued and the member shall not receive a monthly benefit until the member actually ceases employment; (iv) The interest rate credited to the plan account is the same as paid under subdivision (e)(2) of this section, except that the minimum rate is zero percent (0%); (v) The employer's matching contribution of six percent (6%) shall cease, but all other employer contributions shall continue and be credited to the firemen's relief and pension fund; and (vi) The employee contributions of six percent (6%) shall discontinue.

(A) Except under subdivision (c)(2)(B) of this section, at the conclusion of a member's participation in the plan, the member shall terminate employment with all participating municipalities as a firefighter and shall start receiving the member's accrued monthly retirement benefit from the firemen's relief and pension fund.

(B) If a member is at the conclusion of a member's participation in the plan, then the member may continue employment by a municipality under the following conditions: (i) The municipality makes continued employment available to all similarly situated members; (ii) The availability of continued employment is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 ; (iii) The monthly benefit that is credited to the member's plan account is discontinued and the member shall not receive a monthly benefit until the member actually ceases employment; (iv) The interest rate credited to the plan account is the same as paid under subdivision (e)(2) of this section, except that the minimum rate is zero percent (0%); (v) The employer's matching contribution of six percent (6%) shall cease, but all other employer contributions shall continue and be credited to the firemen's relief and pension fund; and (vi) The employee contributions of six percent (6%) shall discontinue.

(i) The municipality makes continued employment available to all similarly situated members;

(ii) The availability of continued employment is approved by a majority vote of the governing body of the sponsoring municipality after receiving approval for an increase in benefits under § 24-11-102 ;

(iii) The monthly benefit that is credited to the member's plan account is discontinued and the member shall not receive a monthly benefit until the member actually ceases employment;

(iv) The interest rate credited to the plan account is the same as paid under subdivision (e)(2) of this section, except that the minimum rate is zero percent (0%);

(v) The employer's matching contribution of six percent (6%) shall cease, but all other employer contributions shall continue and be credited to the firemen's relief and pension fund; and

(vi) The employee contributions of six percent (6%) shall discontinue.

(d) (1) When a member begins participation in the plan, the contribution of the firefighter and the employer contribution shall continue to be paid. (2) (A) In a municipality having a population of over twenty thousand (20,000) persons, municipal matching contributions for employees who elect the plan shall be credited equally to the firemen's relief and pension fund and to the plan, or at the option of the local firemen's relief and pension fund board of trustees, credited in the manner provided in subdivision (d)(2)(B) of this section. (B) In a municipality having a population of twenty thousand (20,000) persons or less, municipal matching contributions for employees who elect the plan shall be credited in full to the firemen's relief and pension fund, and the contribution of the employee shall be credited to the member's plan account. (3) The monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account.

(1) When a member begins participation in the plan, the contribution of the firefighter and the employer contribution shall continue to be paid.

(2) (A) In a municipality having a population of over twenty thousand (20,000) persons, municipal matching contributions for employees who elect the plan shall be credited equally to the firemen's relief and pension fund and to the plan, or at the option of the local firemen's relief and pension fund board of trustees, credited in the manner provided in subdivision (d)(2)(B) of this section. (B) In a municipality having a population of twenty thousand (20,000) persons or less, municipal matching contributions for employees who elect the plan shall be credited in full to the firemen's relief and pension fund, and the contribution of the employee shall be credited to the member's plan account.

(A) In a municipality having a population of over twenty thousand (20,000) persons, municipal matching contributions for employees who elect the plan shall be credited equally to the firemen's relief and pension fund and to the plan, or at the option of the local firemen's relief and pension fund board of trustees, credited in the manner provided in subdivision (d)(2)(B) of this section.

(B) In a municipality having a population of twenty thousand (20,000) persons or less, municipal matching contributions for employees who elect the plan shall be credited in full to the firemen's relief and pension fund, and the contribution of the employee shall be credited to the member's plan account.

(3) The monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the plan account.

(e) (1) The member's monthly retirement benefit shall not change, unless the plan receives a benefit increase. (2) (A) A member who participates in this plan shall earn interest at a rate of two (2) percentage points below the rate of return of the investment portfolio of the firemen's relief and pension fund as certified by the actuary under contract with the Arkansas Fire and Police Pension Review Board in accordance with generally accepted actuarial practices and § 24-11-207 , but no less than the actuarial assumed interest rate as certified by the actuary. (B) The interest shall be credited to the individual account balance of the member on an annual basis.

(1) The member's monthly retirement benefit shall not change, unless the plan receives a benefit increase.

(2) (A) A member who participates in this plan shall earn interest at a rate of two (2) percentage points below the rate of return of the investment portfolio of the firemen's relief and pension fund as certified by the actuary under contract with the Arkansas Fire and Police Pension Review Board in accordance with generally accepted actuarial practices and § 24-11-207 , but no less than the actuarial assumed interest rate as certified by the actuary. (B) The interest shall be credited to the individual account balance of the member on an annual basis.

(A) A member who participates in this plan shall earn interest at a rate of two (2) percentage points below the rate of return of the investment portfolio of the firemen's relief and pension fund as certified by the actuary under contract with the Arkansas Fire and Police Pension Review Board in accordance with generally accepted actuarial practices and § 24-11-207 , but no less than the actuarial assumed interest rate as certified by the actuary.

(B) The interest shall be credited to the individual account balance of the member on an annual basis.

(f) (1) A participant in the plan shall receive at the option of the participant a lump-sum payment from the account equal to the payments to the account or a true annuity based upon the account of the participant or may elect any other method of payment if approved by the board of trustees. (2) If approved by a majority vote of the governing body of the sponsoring municipality and the board of trustees, a participant in the deferred retirement option plan may defer receiving payment of the participant's account and continue with the funds deposited in the plan. (3) (A) Interest credited to the continuing deposit of funds in the plan under subdivision (f)(2) of this section shall be calculated in the same manner as interest under subdivision (e)(2) of this section. (B) However, the minimum interest rate shall not be less than zero percent (0%). (4) (A) The payment of funds accumulated while participating in the deferred retirement option plan may be deferred only one (1) time. (B) (i) These funds shall be distributed or annuitized by April 1 of the year following the calendar year in which a member attains the applicable age. (ii) In the case of a participant who attains seventy-two (72) years of age after December 31, 2022, and seventy-three (73) years of age before January 1, 2033, the applicable age is seventy-three (73) years of age. (iii) In the case of a participant who attains seventy-four (74) years of age after December 31, 2032, the applicable age is seventy-five (75) years of age.

(1) A participant in the plan shall receive at the option of the participant a lump-sum payment from the account equal to the payments to the account or a true annuity based upon the account of the participant or may elect any other method of payment if approved by the board of trustees.

(2) If approved by a majority vote of the governing body of the sponsoring municipality and the board of trustees, a participant in the deferred retirement option plan may defer receiving payment of the participant's account and continue with the funds deposited in the plan.

(3) (A) Interest credited to the continuing deposit of funds in the plan under subdivision (f)(2) of this section shall be calculated in the same manner as interest under subdivision (e)(2) of this section. (B) However, the minimum interest rate shall not be less than zero percent (0%).

(A) Interest credited to the continuing deposit of funds in the plan under subdivision (f)(2) of this section shall be calculated in the same manner as interest under subdivision (e)(2) of this section.

(B) However, the minimum interest rate shall not be less than zero percent (0%).

(4) (A) The payment of funds accumulated while participating in the deferred retirement option plan may be deferred only one (1) time. (B) (i) These funds shall be distributed or annuitized by April 1 of the year following the calendar year in which a member attains the applicable age. (ii) In the case of a participant who attains seventy-two (72) years of age after December 31, 2022, and seventy-three (73) years of age before January 1, 2033, the applicable age is seventy-three (73) years of age. (iii) In the case of a participant who attains seventy-four (74) years of age after December 31, 2032, the applicable age is seventy-five (75) years of age.

(A) The payment of funds accumulated while participating in the deferred retirement option plan may be deferred only one (1) time.

(B) (i) These funds shall be distributed or annuitized by April 1 of the year following the calendar year in which a member attains the applicable age. (ii) In the case of a participant who attains seventy-two (72) years of age after December 31, 2022, and seventy-three (73) years of age before January 1, 2033, the applicable age is seventy-three (73) years of age. (iii) In the case of a participant who attains seventy-four (74) years of age after December 31, 2032, the applicable age is seventy-five (75) years of age.

(i) These funds shall be distributed or annuitized by April 1 of the year following the calendar year in which a member attains the applicable age.

(ii) In the case of a participant who attains seventy-two (72) years of age after December 31, 2022, and seventy-three (73) years of age before January 1, 2033, the applicable age is seventy-three (73) years of age.

(iii) In the case of a participant who attains seventy-four (74) years of age after December 31, 2032, the applicable age is seventy-five (75) years of age.

(g) If the participant dies during the period of participation in the plan, a lump-sum payment equal to the account balance of the participant shall be paid.

(h) The Arkansas Fire and Police Pension Review Board may promulgate rules to make the plan under this section comply with the requirements of this section and with the applicable portions of the Internal Revenue Code, 26 U.S.C. § 1 et seq., as it existed on January 1, 2003.

Amended by Act 2023, No. 44,§ 4, eff. 8/1/2023.

Amended by Act 2021, No. 73,§ 3, eff. 7/1/2021.

Amended by Act 2019, No. 315,§ 2903, eff. 7/24/2019.

Acts 1993, No. 1004, § 1; 1997, No. 492, § 2; 1999, No. 1457, § 2; 2003, No. 1369, § 1; 2003, No. 1371, §§ 3, 4; 2003, No. 1372, § 3; 2005, No. 1251, § 1.
Ark. Code Ann. § 24-7-206 — AR Code / Title 24 / Chapter 7 / Subchapter 2 / Section 24-7-206
[Repealed]
Status: repealed

Repealed by Act 2023, No. 776,§ 5, eff. 8/1/2023. Acts 1985, No. 105, §§ 1-3; A.S.A. 1947, §§ 80-1475 -- 80-1477; Acts 1989, No. 376, § 1.

Repealed by Act 2023, No. 776,§ 5, eff. 8/1/2023.

Acts 1985, No. 105, §§ 1-3; A.S.A. 1947, §§ 80-1475 -- 80-1477; Acts 1989, No. 376, § 1.
Ark. Code Ann. § 24-11-301 — AR Code / Title 24 / Chapter 11 / Subchapter 3 / Section 24-11-301
Appropriation of tax revenues from foreign insurers
Status: in_force

(a) (1) Sixty-six and two-thirds percent (662/3%) of the total tax revenues derived from premium taxes paid to the State of Arkansas by alien and foreign insurance companies upon premiums collected by the insurance companies upon insurance contracts written on motor vehicles, the licensed addresses of which are qualified cities or towns wherein the motor vehicles are insured against the perils of physical damage or the owner or operators of the motor vehicles are insured against legal liability arising out of the use, ownership, or operation of the motor vehicles, is appropriated and set aside for the: (A) Use and benefit of all duly qualified police officers' pension and relief funds; (B) Administrative and actuarial expenses of the Arkansas Fire and Police Pension Review Board; and (C) Arkansas Policemen's Pension Supplement Program. (2) The premium taxes collected in this subsection shall be placed in a fund combined with the premium taxes collected pursuant to § 24-11-809 . The combined fund shall be entitled the "Firemen's and Police Officers' Pension and Relief Fund". (b) The amount of the tax revenues attributable to the fire peril of physical damage insurance shall not be included. Amended by Act 2013, No. 41,§ 10, eff. 2/6/2013. Acts 1981, No. 270, § 2; 1985, No. 992, § 3; A.S.A. 1947, § 66-2305; Acts 1995, No. 1266, § 4; 1999, No. 1394, § 1; 1999, No. 1452, § 1; 1999, No. 1570, § 1; 2001, No. 1540, § 3; 2003, No. 1797, § 2.

(a) (1) Sixty-six and two-thirds percent (662/3%) of the total tax revenues derived from premium taxes paid to the State of Arkansas by alien and foreign insurance companies upon premiums collected by the insurance companies upon insurance contracts written on motor vehicles, the licensed addresses of which are qualified cities or towns wherein the motor vehicles are insured against the perils of physical damage or the owner or operators of the motor vehicles are insured against legal liability arising out of the use, ownership, or operation of the motor vehicles, is appropriated and set aside for the: (A) Use and benefit of all duly qualified police officers' pension and relief funds; (B) Administrative and actuarial expenses of the Arkansas Fire and Police Pension Review Board; and (C) Arkansas Policemen's Pension Supplement Program. (2) The premium taxes collected in this subsection shall be placed in a fund combined with the premium taxes collected pursuant to § 24-11-809 . The combined fund shall be entitled the "Firemen's and Police Officers' Pension and Relief Fund".

(1) Sixty-six and two-thirds percent (662/3%) of the total tax revenues derived from premium taxes paid to the State of Arkansas by alien and foreign insurance companies upon premiums collected by the insurance companies upon insurance contracts written on motor vehicles, the licensed addresses of which are qualified cities or towns wherein the motor vehicles are insured against the perils of physical damage or the owner or operators of the motor vehicles are insured against legal liability arising out of the use, ownership, or operation of the motor vehicles, is appropriated and set aside for the: (A) Use and benefit of all duly qualified police officers' pension and relief funds; (B) Administrative and actuarial expenses of the Arkansas Fire and Police Pension Review Board; and (C) Arkansas Policemen's Pension Supplement Program.

(A) Use and benefit of all duly qualified police officers' pension and relief funds;

(B) Administrative and actuarial expenses of the Arkansas Fire and Police Pension Review Board; and

(C) Arkansas Policemen's Pension Supplement Program.

(2) The premium taxes collected in this subsection shall be placed in a fund combined with the premium taxes collected pursuant to § 24-11-809 . The combined fund shall be entitled the "Firemen's and Police Officers' Pension and Relief Fund".

(b) The amount of the tax revenues attributable to the fire peril of physical damage insurance shall not be included.

Amended by Act 2013, No. 41,§ 10, eff. 2/6/2013.

Acts 1981, No. 270, § 2; 1985, No. 992, § 3; A.S.A. 1947, § 66-2305; Acts 1995, No. 1266, § 4; 1999, No. 1394, § 1; 1999, No. 1452, § 1; 1999, No. 1570, § 1; 2001, No. 1540, § 3; 2003, No. 1797, § 2.
Ark. Code Ann. § 24-12-128 — AR Code / Title 24 / Chapter 12 / Subchapter 1 / Section 24-12-128
County officials and employees
Status: in_force

When any county official or county employee retires and either is age fifty-five (55) or older and vested in the County Division of the Arkansas Public Employees' Retirement System or has thirty (30) or more years of actual service or thirty-five (35) years of credited service in the County Division regardless of age, the official or employee may continue to participate in the county healthcare plan as long as the official or employee pays both employer and employee contributions to the healthcare plan. Acts 1995, No. 745, § 1; 1997, No. 822, § 1.

When any county official or county employee retires and either is age fifty-five (55) or older and vested in the County Division of the Arkansas Public Employees' Retirement System or has thirty (30) or more years of actual service or thirty-five (35) years of credited service in the County Division regardless of age, the official or employee may continue to participate in the county healthcare plan as long as the official or employee pays both employer and employee contributions to the healthcare plan.

Acts 1995, No. 745, § 1; 1997, No. 822, § 1.
Ark. Code Ann. § 24-4-521 — AR Code / Title 24 / Chapter 4 / Subchapter 5 / Section 24-4-521
Credited service generally - Definition
Status: in_force

(a) The Board of Trustees of the Arkansas Public Employees' Retirement System shall establish the amounts of service to be credited its members subject to the provisions of subsection (b) of this section. (b) (1) (A) (i) Noncontributory employment service by a person who was: (a) Employed prior to July 1, 1997, as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service; and (b) Employed on and after July 1, 1997, shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(A)(i) (a) or subdivision (b)(1)(A)(i) (b) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 and 24-4-601 ; and (b) Eligibility requirements for death benefits under § 24-4-608 . (B) (i) Noncontributory or contributory employment service by a person who qualifies as a public safety member under § 24-4-1004 shall be credited at one and one-half (1½) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(B)(i) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (2) (A) (i) Noncontributory employment as the Governor by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at three (3) times the regular rate for credited service. (ii) Noncontributory or contributory employment as the Governor by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service. (B) A person receiving credit for service under subdivision (b)(2)(A)(i) or subdivision (b)(2)(A)(ii) of this section shall be required to have: (i) Four (4) years of actual service to meet the retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Five (5) years of actual service to meet the eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (3) (A) (i) Noncontributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system prior to July 1, 1999, shall be credited at two and one-half (2½) times the regular rate for crediting service. (ii) Noncontributory or contributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service. (B) A person receiving credit for service under subdivision (b)(3)(A)(i) or subdivision (b)(3)(A)(ii) of this section shall be required to have five (5) years of actual service to meet the: (i) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Eligibility requirements for payment of death benefits under §§ 24-4-608 and 24-4-1108 . (4) (A) (i) Noncontributory or contributory employment as a member of the General Assembly shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(4)(A)(i) of this section shall be required to have: (a) Ten (10) years of credited service to meet the retirement eligibility requirements of §§ 24-4-510 , 24-4-511 , 24-4-601 , and 24-4-1103 ; (b) Five (5) years of actual service to meet the eligibility requirements for the death benefits under §§ 24-4-608 and 24-4-1108 ; and (c) Five (5) years of actual service to be eligible to purchase military service credit under § 24-2-502 . (B) A member of the General Assembly who at any time has served at least six (6) months in the General Assembly shall be credited with no more than one (1) year's actual service. (5) (A) A person who is employed as an elected public official covered by the system and: (i) Who has served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service; (ii) Who has never served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service; or (iii) Who has never served in a contributory elected position covered by the system before January 1, 2014, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service. (B) However, at least five (5) years of actual service shall be required to meet: (i) The retirement eligibility requirements of §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) The eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (C) This subdivision (b)(5) does not apply to: (i) The Governor; (ii) An elected state constitutional officer; (iii) A member of the General Assembly; or (iv) An elected public official under the State Division of the Arkansas Public Employees' Retirement System. (6) (A) (i) Noncontributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at two (2) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(6)(A)(i) of this section shall have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (B) Noncontributory or contributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service. (c) As used in this section, "elected state constitutional officer" means the Lieutenant Governor, Attorney General, Secretary of State, Auditor of State, Treasurer of State, and Commissioner of State Lands. Amended by Act 2023, No. 248,§ 6, eff. 7/1/2023. Amended by Act 2019, No. 826,§ 1, eff. 7/24/2019. Amended by Act 2013, No. 288,§ 1, eff. 1/1/2014. Acts 2001, No. 151, § 30; 2011, No. 563, § 1; 2011, No. 978, § 3.

(a) The Board of Trustees of the Arkansas Public Employees' Retirement System shall establish the amounts of service to be credited its members subject to the provisions of subsection (b) of this section.

(b) (1) (A) (i) Noncontributory employment service by a person who was: (a) Employed prior to July 1, 1997, as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service; and (b) Employed on and after July 1, 1997, shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(A)(i) (a) or subdivision (b)(1)(A)(i) (b) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 and 24-4-601 ; and (b) Eligibility requirements for death benefits under § 24-4-608 . (B) (i) Noncontributory or contributory employment service by a person who qualifies as a public safety member under § 24-4-1004 shall be credited at one and one-half (1½) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(B)(i) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (2) (A) (i) Noncontributory employment as the Governor by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at three (3) times the regular rate for credited service. (ii) Noncontributory or contributory employment as the Governor by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service. (B) A person receiving credit for service under subdivision (b)(2)(A)(i) or subdivision (b)(2)(A)(ii) of this section shall be required to have: (i) Four (4) years of actual service to meet the retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Five (5) years of actual service to meet the eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (3) (A) (i) Noncontributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system prior to July 1, 1999, shall be credited at two and one-half (2½) times the regular rate for crediting service. (ii) Noncontributory or contributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service. (B) A person receiving credit for service under subdivision (b)(3)(A)(i) or subdivision (b)(3)(A)(ii) of this section shall be required to have five (5) years of actual service to meet the: (i) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Eligibility requirements for payment of death benefits under §§ 24-4-608 and 24-4-1108 . (4) (A) (i) Noncontributory or contributory employment as a member of the General Assembly shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(4)(A)(i) of this section shall be required to have: (a) Ten (10) years of credited service to meet the retirement eligibility requirements of §§ 24-4-510 , 24-4-511 , 24-4-601 , and 24-4-1103 ; (b) Five (5) years of actual service to meet the eligibility requirements for the death benefits under §§ 24-4-608 and 24-4-1108 ; and (c) Five (5) years of actual service to be eligible to purchase military service credit under § 24-2-502 . (B) A member of the General Assembly who at any time has served at least six (6) months in the General Assembly shall be credited with no more than one (1) year's actual service. (5) (A) A person who is employed as an elected public official covered by the system and: (i) Who has served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service; (ii) Who has never served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service; or (iii) Who has never served in a contributory elected position covered by the system before January 1, 2014, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service. (B) However, at least five (5) years of actual service shall be required to meet: (i) The retirement eligibility requirements of §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) The eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (C) This subdivision (b)(5) does not apply to: (i) The Governor; (ii) An elected state constitutional officer; (iii) A member of the General Assembly; or (iv) An elected public official under the State Division of the Arkansas Public Employees' Retirement System. (6) (A) (i) Noncontributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at two (2) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(6)(A)(i) of this section shall have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (B) Noncontributory or contributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service.

(1) (A) (i) Noncontributory employment service by a person who was: (a) Employed prior to July 1, 1997, as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service; and (b) Employed on and after July 1, 1997, shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(A)(i) (a) or subdivision (b)(1)(A)(i) (b) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 and 24-4-601 ; and (b) Eligibility requirements for death benefits under § 24-4-608 . (B) (i) Noncontributory or contributory employment service by a person who qualifies as a public safety member under § 24-4-1004 shall be credited at one and one-half (1½) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(B)(i) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(A) (i) Noncontributory employment service by a person who was: (a) Employed prior to July 1, 1997, as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service; and (b) Employed on and after July 1, 1997, shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(A)(i) (a) or subdivision (b)(1)(A)(i) (b) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 and 24-4-601 ; and (b) Eligibility requirements for death benefits under § 24-4-608 .

(i) Noncontributory employment service by a person who was: (a) Employed prior to July 1, 1997, as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service; and (b) Employed on and after July 1, 1997, shall be credited at the regular rate for crediting service.

(a) Employed prior to July 1, 1997, as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service; and

(b) Employed on and after July 1, 1997, shall be credited at the regular rate for crediting service.

(ii) A person receiving credit for service under subdivision (b)(1)(A)(i) (a) or subdivision (b)(1)(A)(i) (b) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 and 24-4-601 ; and (b) Eligibility requirements for death benefits under § 24-4-608 .

(a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 and 24-4-601 ; and

(b) Eligibility requirements for death benefits under § 24-4-608 .

(B) (i) Noncontributory or contributory employment service by a person who qualifies as a public safety member under § 24-4-1004 shall be credited at one and one-half (1½) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(1)(B)(i) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(i) Noncontributory or contributory employment service by a person who qualifies as a public safety member under § 24-4-1004 shall be credited at one and one-half (1½) times the regular rate for crediting service.

(ii) A person receiving credit for service under subdivision (b)(1)(B)(i) of this section shall be required to have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and

(b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(2) (A) (i) Noncontributory employment as the Governor by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at three (3) times the regular rate for credited service. (ii) Noncontributory or contributory employment as the Governor by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service. (B) A person receiving credit for service under subdivision (b)(2)(A)(i) or subdivision (b)(2)(A)(ii) of this section shall be required to have: (i) Four (4) years of actual service to meet the retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Five (5) years of actual service to meet the eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(A) (i) Noncontributory employment as the Governor by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at three (3) times the regular rate for credited service. (ii) Noncontributory or contributory employment as the Governor by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service.

(i) Noncontributory employment as the Governor by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at three (3) times the regular rate for credited service.

(ii) Noncontributory or contributory employment as the Governor by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service.

(B) A person receiving credit for service under subdivision (b)(2)(A)(i) or subdivision (b)(2)(A)(ii) of this section shall be required to have: (i) Four (4) years of actual service to meet the retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Five (5) years of actual service to meet the eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(i) Four (4) years of actual service to meet the retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and

(ii) Five (5) years of actual service to meet the eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(3) (A) (i) Noncontributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system prior to July 1, 1999, shall be credited at two and one-half (2½) times the regular rate for crediting service. (ii) Noncontributory or contributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service. (B) A person receiving credit for service under subdivision (b)(3)(A)(i) or subdivision (b)(3)(A)(ii) of this section shall be required to have five (5) years of actual service to meet the: (i) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Eligibility requirements for payment of death benefits under §§ 24-4-608 and 24-4-1108 .

(A) (i) Noncontributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system prior to July 1, 1999, shall be credited at two and one-half (2½) times the regular rate for crediting service. (ii) Noncontributory or contributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service.

(i) Noncontributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system prior to July 1, 1999, shall be credited at two and one-half (2½) times the regular rate for crediting service.

(ii) Noncontributory or contributory employment as an elected state constitutional officer by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service.

(B) A person receiving credit for service under subdivision (b)(3)(A)(i) or subdivision (b)(3)(A)(ii) of this section shall be required to have five (5) years of actual service to meet the: (i) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) Eligibility requirements for payment of death benefits under §§ 24-4-608 and 24-4-1108 .

(i) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and

(ii) Eligibility requirements for payment of death benefits under §§ 24-4-608 and 24-4-1108 .

(4) (A) (i) Noncontributory or contributory employment as a member of the General Assembly shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(4)(A)(i) of this section shall be required to have: (a) Ten (10) years of credited service to meet the retirement eligibility requirements of §§ 24-4-510 , 24-4-511 , 24-4-601 , and 24-4-1103 ; (b) Five (5) years of actual service to meet the eligibility requirements for the death benefits under §§ 24-4-608 and 24-4-1108 ; and (c) Five (5) years of actual service to be eligible to purchase military service credit under § 24-2-502 . (B) A member of the General Assembly who at any time has served at least six (6) months in the General Assembly shall be credited with no more than one (1) year's actual service.

(A) (i) Noncontributory or contributory employment as a member of the General Assembly shall be credited at the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(4)(A)(i) of this section shall be required to have: (a) Ten (10) years of credited service to meet the retirement eligibility requirements of §§ 24-4-510 , 24-4-511 , 24-4-601 , and 24-4-1103 ; (b) Five (5) years of actual service to meet the eligibility requirements for the death benefits under §§ 24-4-608 and 24-4-1108 ; and (c) Five (5) years of actual service to be eligible to purchase military service credit under § 24-2-502 .

(i) Noncontributory or contributory employment as a member of the General Assembly shall be credited at the regular rate for crediting service.

(ii) A person receiving credit for service under subdivision (b)(4)(A)(i) of this section shall be required to have: (a) Ten (10) years of credited service to meet the retirement eligibility requirements of §§ 24-4-510 , 24-4-511 , 24-4-601 , and 24-4-1103 ; (b) Five (5) years of actual service to meet the eligibility requirements for the death benefits under §§ 24-4-608 and 24-4-1108 ; and (c) Five (5) years of actual service to be eligible to purchase military service credit under § 24-2-502 .

(a) Ten (10) years of credited service to meet the retirement eligibility requirements of §§ 24-4-510 , 24-4-511 , 24-4-601 , and 24-4-1103 ;

(b) Five (5) years of actual service to meet the eligibility requirements for the death benefits under §§ 24-4-608 and 24-4-1108 ; and

(c) Five (5) years of actual service to be eligible to purchase military service credit under § 24-2-502 .

(B) A member of the General Assembly who at any time has served at least six (6) months in the General Assembly shall be credited with no more than one (1) year's actual service.

(5) (A) A person who is employed as an elected public official covered by the system and: (i) Who has served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service; (ii) Who has never served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service; or (iii) Who has never served in a contributory elected position covered by the system before January 1, 2014, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service. (B) However, at least five (5) years of actual service shall be required to meet: (i) The retirement eligibility requirements of §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) The eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (C) This subdivision (b)(5) does not apply to: (i) The Governor; (ii) An elected state constitutional officer; (iii) A member of the General Assembly; or (iv) An elected public official under the State Division of the Arkansas Public Employees' Retirement System.

(A) A person who is employed as an elected public official covered by the system and: (i) Who has served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service; (ii) Who has never served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service; or (iii) Who has never served in a contributory elected position covered by the system before January 1, 2014, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service.

(i) Who has served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service;

(ii) Who has never served in a noncontributory elected position covered by the system before July 1, 2011, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service; or

(iii) Who has never served in a contributory elected position covered by the system before January 1, 2014, shall be credited as service at two (2) times the regular rate for crediting service, and the employee shall contribute an additional two and one-half percent (2.5%) of the gross payroll, and the employer shall contribute an additional two and one-half percent (2.5%) of the gross payroll for the additional service that exceeds the regular rate of service.

(B) However, at least five (5) years of actual service shall be required to meet: (i) The retirement eligibility requirements of §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (ii) The eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(i) The retirement eligibility requirements of §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and

(ii) The eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(C) This subdivision (b)(5) does not apply to: (i) The Governor; (ii) An elected state constitutional officer; (iii) A member of the General Assembly; or (iv) An elected public official under the State Division of the Arkansas Public Employees' Retirement System.

(i) The Governor;

(ii) An elected state constitutional officer;

(iii) A member of the General Assembly; or

(iv) An elected public official under the State Division of the Arkansas Public Employees' Retirement System.

(6) (A) (i) Noncontributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at two (2) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(6)(A)(i) of this section shall have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 . (B) Noncontributory or contributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service.

(A) (i) Noncontributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at two (2) times the regular rate for crediting service. (ii) A person receiving credit for service under subdivision (b)(6)(A)(i) of this section shall have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(i) Noncontributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the Arkansas Public Employees' Retirement System prior to July 1, 1999, shall be credited as service at two (2) times the regular rate for crediting service.

(ii) A person receiving credit for service under subdivision (b)(6)(A)(i) of this section shall have five (5) years of actual service to meet the: (a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and (b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(a) Retirement eligibility requirements under §§ 24-4-510 - 24-4-512 , 24-4-601 , and 24-4-1103 ; and

(b) Eligibility requirements for death benefits under §§ 24-4-608 and 24-4-1108 .

(B) Noncontributory or contributory employment as an elected public official under the State Division of the Arkansas Public Employees' Retirement System other than the Governor, an elected state constitutional officer, or a member of the General Assembly by a person first elected to a public office covered by the system on or after July 1, 1999, shall be credited at the regular rate for crediting service.

(c) As used in this section, "elected state constitutional officer" means the Lieutenant Governor, Attorney General, Secretary of State, Auditor of State, Treasurer of State, and Commissioner of State Lands.

Amended by Act 2023, No. 248,§ 6, eff. 7/1/2023.

Amended by Act 2019, No. 826,§ 1, eff. 7/24/2019.

Amended by Act 2013, No. 288,§ 1, eff. 1/1/2014.

Acts 2001, No. 151, § 30; 2011, No. 563, § 1; 2011, No. 978, § 3.
Ark. Code Ann. § 24-10-502 — AR Code / Title 24 / Chapter 10 / Subchapter 5 / Section 24-10-502
Military service
Status: in_force

(a) In the event a member who while an employee enters the United States Armed Forces during any period of compulsory or voluntary military service, the armed service actually served by him or her shall be credited him or her as service under this subchapter. (b) (1) In any case of doubt as to the period of armed service to be so credited a member under this section, the Board of Trustees of the Arkansas Local Police and Fire Retirement System shall have final power to determine the period. (2) Except for service credited under subsection (d) of this section, no person shall be credited with a total of more than five (5) years of armed service. (c) During the period of armed service and until the member's return as an employee, his or her contributions to the Arkansas Local Police and Fire Retirement System shall be suspended, and any balance remaining to his or her credit in the system shall be accumulated at regular interest. (d) (1) (A) Under section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer. (B) The employer shall certify to the system that reemployment was in accordance with section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 . (2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service, and any other category of persons designated by the President of the United States in time of war or national emergency. (3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit will be given shall not exceed five (5) years. (4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in section 4312 shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-10-404 , if any, within the time provided in section 4312, and by repaying any amount the member may have previously withdrawn from the system, with interest. (5) (A) An employer reemploying a member under this subsection shall pay to the system the employer contributions due for the time the member served in the uniformed services as required by § 24-10-405 . (B) However, if a member does not pay the employee contributions due, then no employer contributions are due. (6) For the purposes of determining the employee and employer contributions due, the member's compensation during the period of service in the uniformed services shall be computed at: (A) The rate the member would have received if the member had not served in the uniformed services; or (B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service. (7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services. (8) (A) If a member dies on or after January 1, 2007, while performing qualified military service under the Uniformed Services Employment and Reemployment Rights Act, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death. (B) For a member who had not attained a vested status in the system, sufficient service credit shall accrue to permit the member to become vested. (C) For a member who had attained a vested status, additional service credit accrual shall not occur. (D) In all cases, the eligible benefit awarded by the system under this section shall be a nonduty death benefit. Amended by Act 2019, No. 474,§ 5, eff. 7/24/2019. Amended by Act 2013, No. 40,§ 5, eff. 2/6/2013. Acts 1981, No. 364, § 4; A.S.A. 1947, § 12-3804; Acts 1995, No. 641, § 1; 2003, No. 474, § 1; 2011, No. 17, § 4.

(a) In the event a member who while an employee enters the United States Armed Forces during any period of compulsory or voluntary military service, the armed service actually served by him or her shall be credited him or her as service under this subchapter.

(b) (1) In any case of doubt as to the period of armed service to be so credited a member under this section, the Board of Trustees of the Arkansas Local Police and Fire Retirement System shall have final power to determine the period. (2) Except for service credited under subsection (d) of this section, no person shall be credited with a total of more than five (5) years of armed service.

(1) In any case of doubt as to the period of armed service to be so credited a member under this section, the Board of Trustees of the Arkansas Local Police and Fire Retirement System shall have final power to determine the period.

(2) Except for service credited under subsection (d) of this section, no person shall be credited with a total of more than five (5) years of armed service.

(c) During the period of armed service and until the member's return as an employee, his or her contributions to the Arkansas Local Police and Fire Retirement System shall be suspended, and any balance remaining to his or her credit in the system shall be accumulated at regular interest.

(d) (1) (A) Under section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer. (B) The employer shall certify to the system that reemployment was in accordance with section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 . (2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service, and any other category of persons designated by the President of the United States in time of war or national emergency. (3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit will be given shall not exceed five (5) years. (4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in section 4312 shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-10-404 , if any, within the time provided in section 4312, and by repaying any amount the member may have previously withdrawn from the system, with interest. (5) (A) An employer reemploying a member under this subsection shall pay to the system the employer contributions due for the time the member served in the uniformed services as required by § 24-10-405 . (B) However, if a member does not pay the employee contributions due, then no employer contributions are due. (6) For the purposes of determining the employee and employer contributions due, the member's compensation during the period of service in the uniformed services shall be computed at: (A) The rate the member would have received if the member had not served in the uniformed services; or (B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service. (7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services. (8) (A) If a member dies on or after January 1, 2007, while performing qualified military service under the Uniformed Services Employment and Reemployment Rights Act, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death. (B) For a member who had not attained a vested status in the system, sufficient service credit shall accrue to permit the member to become vested. (C) For a member who had attained a vested status, additional service credit accrual shall not occur. (D) In all cases, the eligible benefit awarded by the system under this section shall be a nonduty death benefit.

(1) (A) Under section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer. (B) The employer shall certify to the system that reemployment was in accordance with section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 .

(A) Under section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer.

(B) The employer shall certify to the system that reemployment was in accordance with section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 .

(2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service, and any other category of persons designated by the President of the United States in time of war or national emergency.

(3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit will be given shall not exceed five (5) years.

(4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in section 4312 shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-10-404 , if any, within the time provided in section 4312, and by repaying any amount the member may have previously withdrawn from the system, with interest.

(5) (A) An employer reemploying a member under this subsection shall pay to the system the employer contributions due for the time the member served in the uniformed services as required by § 24-10-405 . (B) However, if a member does not pay the employee contributions due, then no employer contributions are due.

(A) An employer reemploying a member under this subsection shall pay to the system the employer contributions due for the time the member served in the uniformed services as required by § 24-10-405 .

(B) However, if a member does not pay the employee contributions due, then no employer contributions are due.

(6) For the purposes of determining the employee and employer contributions due, the member's compensation during the period of service in the uniformed services shall be computed at: (A) The rate the member would have received if the member had not served in the uniformed services; or (B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service.

(A) The rate the member would have received if the member had not served in the uniformed services; or

(B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service.

(7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services.

(8) (A) If a member dies on or after January 1, 2007, while performing qualified military service under the Uniformed Services Employment and Reemployment Rights Act, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death. (B) For a member who had not attained a vested status in the system, sufficient service credit shall accrue to permit the member to become vested. (C) For a member who had attained a vested status, additional service credit accrual shall not occur. (D) In all cases, the eligible benefit awarded by the system under this section shall be a nonduty death benefit.

(A) If a member dies on or after January 1, 2007, while performing qualified military service under the Uniformed Services Employment and Reemployment Rights Act, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death.

(B) For a member who had not attained a vested status in the system, sufficient service credit shall accrue to permit the member to become vested.

(C) For a member who had attained a vested status, additional service credit accrual shall not occur.

(D) In all cases, the eligible benefit awarded by the system under this section shall be a nonduty death benefit.

Amended by Act 2019, No. 474,§ 5, eff. 7/24/2019.

Amended by Act 2013, No. 40,§ 5, eff. 2/6/2013.

Acts 1981, No. 364, § 4; A.S.A. 1947, § 12-3804; Acts 1995, No. 641, § 1; 2003, No. 474, § 1; 2011, No. 17, § 4.