AR Code § 24-11-824 (2020)
2020 Arkansas Code|Title 24 - Retirement And Pensions|Chapter 11 - Local Police And Fire Pension And Relief Funds|Subchapter 8 - Firemen's Relief and Pension Funds|§ 24-11-824. Fire protection districts

 (a) Any fire protection district in this state formed pursuant to §§ 14-284-101 — 14-284-121 and maintaining a fire department within that district is eligible to establish by resolution of the board of commissioners of the district a firemen's relief and pension fund covering the employees of that fire department.  (b)  (1) The board of commissioners of the district together with the chief of the fire department of the district shall constitute the board of trustees of the firemen's relief and pension fund of the district and shall designate the beneficiaries thereof in the same manner and with the same qualifications as specified in this subchapter for the designation of beneficiaries of firemen's relief and pension funds in cities and towns of this state.  (2) The boards of trustees of firemen's relief and pension funds established pursuant to this section shall be operated in the same manner, have the same powers, and be subject to the same limitations imposed on, and granted to, those boards of trustees of firemen's relief and pension funds established by this subchapter.    (c) In addition to the funds provided by § 24-11-809 from insurance premium taxes, there shall also be added the following moneys:  (1) All money given or donated to the fund; and  (2)  (A) Six percent (6%) of the monthly salary of each full-paid firefighter and each part-paid firefighter of the department, to be deducted each month by the district and immediately paid to the board of trustees of the firemen's relief and pension fund.  (B) However, in the event of resignation or discharge from the fire department of any member thereof, all money deducted from his or her salary shall be immediately returned to him or her without interest.      (d)  (1) In the event the fire protection district maintaining a firemen's relief and pension fund pursuant to this section should be merged with, and become a part of, any city or town of this state having a firemen's relief and pension fund pursuant to this subchapter, the fund of the district shall be merged into, and for all purposes become a part of, the firemen's relief and pension fund of the city or town, and the board of trustees of the firemen's relief and pension fund of the city or town shall operate the firemen's relief and pension fund of the district as a part of the fund of the city or town and shall assume all obligations and assets of the district fund as its own.  (2) The board of trustees of the firemen's relief and pension fund of the merging district shall cease to exist upon the completion of the transfer and merger.    (e) The board of trustees of the firemen's relief and pension fund of any fire protection district formed pursuant to §§ 14-284-101 — 14-284-121 may expend moneys from the firemen's relief and pension fund for the purpose of purchasing and paying the premiums on group insurance covering the members of the fire department of the district against accidental injury or death occurring in the line of duty.