AR Code § 24-10-302 (2020)
2020 Arkansas Code|Title 24 - Retirement And Pensions|Chapter 10 - Arkansas Local Police And Fire Retirement System|Subchapter 3 - Membership|§ 24-10-302. Coverage by employer

 (a) Each political subdivision without a relief fund in effect on the operative date may elect, by a majority vote of its governing body, to become an employer and cover its employees under the Arkansas Local Police and Fire Retirement System, as follows:  (1)  (A) The clerk or secretary of the political subdivision shall certify, in a manner and form acceptable to the Board of Trustees of the Arkansas Local Police and Fire Retirement System, the determination of the political subdivision to the board within ten (10) days from and after the vote of the governing body.  (B) The effective date of the political subdivision's coverage shall be the first day of the calendar month next following receipt by the board of the determination;    (2) An employer may cover its employees who are police officers or its employees who are firefighters, or both groups.    (b) Each political subdivision with a relief fund in effect on the operative date shall become an employer on the operative date and cover its employees under the system, as follows:  (1) An employer with a relief fund covering police officers shall cover its future police officers; and  (2) An employer with a relief fund covering firefighters shall cover its future firefighters.    (c) After the effective date, a political subdivision shall not commence coverage of its employees who are police officers or firefighters under another plan similar in purpose to this system, except Social Security.  (d)  (1) In the event an employer has in effect for all or part of its employees a plan similar in purpose to this system, then by agreement with the board, after the board has received the advice of its technical advisors concerning the agreement, that employer may provide for coverage under this system of either part or all of the employee's employment previously covered or coverable by the other plan, but only if the coverage and resulting benefits under this chapter do not duplicate any benefits previously provided by the other plan.  (2) In providing for such coverage, an employer and the board shall pursue uniform policies and shall not discriminate in favor of or against any employee or group of employees.  (3) Should an employer cover, under the system, its employees who are covered by a relief fund benefit program, the system coverage means the administration of the relief fund and shall not change the relief fund benefit program.    (e) In the event an employee has service that is covered by, or is eligible to be covered by, or has resulted in benefit payments from, another retirement system which is supported by state funds or is authorized by the laws of the state, the coverage and benefits of the other retirement system shall not be forfeited or terminated because of other and separate service which is eligible for the system coverage, but only if the coverage under the other plan and the resulting benefits thereunder do not duplicate any benefits or service credit coverage provided by the system.