Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 4 - ARKANSAS PUBLIC EMPLOYEES' RETIREMENT SYSTEM (§§ 24-4-101 — 24-4-1109) › Subchapter 5 - CREDITED SERVICE AND ELIGIBILITY FOR BENEFITS (§§ 24-4-501 — 24-4-523) › Section 24-4-521 - Credited service generally - Definition

(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.