reglab/statecodes huggingface dataset:
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 4 - POLICE PENSION AND RELIEF FUNDS - CITIES OF THE FIRST CLASS (§§ 24-11-401 — 24-11-438) › Section 24-11-430 - Death benefit

(a)
When an active or retired police officer dies, the board of trustees shall pay from the fund a sum of not less than one hundred dollars ($100) nor more than six thousand five hundred dollars ($6,500) to pay the death benefits of the decedent to:
(1)
The surviving spouse of the police officer;
(2)
The police officer's estate if there is no surviving spouse; or
(3)
(A)
A beneficiary chosen by the police officer if before death the police officer executed a beneficiary form.
(B)
The board of trustees shall provide a beneficiary form to active and retired police officers.
(b)
Each board of trustees shall adopt a policy establishing the amount to be paid for death benefits under this section, and the amount shall be awarded uniformly to all eligible persons.
(c)
The board of trustees may change the amount of death benefits payable under this section, but in that instance the amount shall be uniformly distributed likewise.
Amended by Act 2013, No. 1206,§ 1, eff. 8/16/2013.
Acts 1937, No. 250, § 18; Pope's Dig., § 9873; Acts 1981, No. 438, § 1; 1983, No. 10, §§ 1, 2; A.S.A. 1947, §§ 19-1818, 19-1818.1; Acts 1997, No. 1017, § 1; 2007, No. 611, § 4; 2007, No. 1571, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 4 - POLICE PENSION AND RELIEF FUNDS - CITIES OF THE FIRST CLASS (§§ 24-11-401 — 24-11-438) › Section 24-11-432 - Additional benefits for certain officers hired prior to January 1, 1983

(a)
Beginning July 1, 1987, in addition to the monthly pension benefits as set forth in §§
24-11-401
-
24-11-403
,
24-11-405
-
24-11-413
,
24-11-416
,
24-11-417
,
24-11-422
,
24-11-423
,
24-11-425
,
24-11-428
-
24-11-430
,
24-11-801
-
24-11-807
,
24-11-809
,
24-11-813
-
24-11-815
, and
24-11-818
-
24-11-820
, for those police officers hired prior to January 1, 1983, and who continue to work beyond their twenty-fifth year, the member shall receive at age sixty (60) and thereafter a benefit on the amount equal to one and one-fourth percent (1.25%) of final salary attached to the rank which the member may have held in the department preceding the date of retirement multiplied by the number of years of service in excess of twenty-five (25) years up to a maximum total benefit of seventy-five percent (75%) of final salary, provided that the maximum seventy-five percent (75%) of final salary shall no longer apply to benefits payable on April 30, 1993, and thereafter to persons retiring henceforth and to those persons who retired on or after July 1, 1987.
(b)
This benefit shall be payable to the member only and not to surviving spouses or dependent children.
(c)
(1)
For the purposes of this section, "salary" means recurring pays which are received for a regularly scheduled work week and shall not include, except as otherwise provided in this subsection, payments for unused accrued sick leave or annual leave or the cash value of any nonrecurring or unusual remunerations.
(2)
The term "salary" may include the payments to those police officers under this section for unused accrued sick leave not to exceed ninety (90) work days recorded on the records of the city or town as of the officer's date of retirement, provided the municipality agrees by ordinance to make adequate contributions to the fund to cover the additional costs for the benefits from the increased salary and the fund is judged by an actuarial determination to be actuarially sound. The board of trustees shall determine the actuarial costs of the payments for the unused accrued sick leave to the fund.
Acts 1987, No. 878, § 1; 1993, No. 546, § 2; 1993, No. 872, § 1; 2001, No. 1140, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 4 - POLICE PENSION AND RELIEF FUNDS - CITIES OF THE FIRST CLASS (§§ 24-11-401 — 24-11-438) › Section 24-11-435 - [Repealed]

Repealed by Act 2013, No. 41,§ 19, eff. 2/6/2013.
Acts 1995, No. 1012, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 4 - POLICE PENSION AND RELIEF FUNDS - CITIES OF THE FIRST CLASS (§§ 24-11-401 — 24-11-438) › Section 24-11-437 - Credited service - Purchase of former law enforcement service

(a)
If the local board of trustees for a policemen's pension and relief fund decides to extend this benefit for its members and if the pension fund will be actuarially sound as determined by the actuary for the Arkansas Fire and Police Pension Review Board after this benefit increase is extended to members, any member of the policemen's pension and relief fund as established by this subchapter shall be entitled to purchase credited service in the system, not to exceed five (5) years, for service rendered by the member as a law enforcement officer in this state prior to the member's employment covered by the policemen's pension and relief fund.
(b)
The member may purchase the credited service if:
(1)
The member is an active member with at least twenty (20) years' actual service in the policemen's pension and relief fund and contributes to the pension fund an amount that is the actuarial equivalent of the value of the credited service to be purchased; and
(2)
The actuarial equivalent is of the time of the purchase of the credited service and shall be determined by the actuary for the Arkansas Fire and Police Pension Review Board, or for a pension fund under administration of the Arkansas Local Police and Fire Retirement System by the actuary for that system.
(c)
Service that is or will be eligible for benefit payment from another plan shall not be eligible for purchase under the pension fund.
(d)
The board of trustees of the pension fund shall make the final determination as to the:
(1)
Length of purchased service credit;
(2)
Amount of regular interest to be charged; and
(3)
Manner in which payment is made to the pension fund.
(e)
Service credit purchased under this section shall be used to determine the member's total credited service under the pension fund but shall not be used to determine his or her final average pay under the pension fund.
Amended by Act 2013, No. 41,§ 21, eff. 2/6/2013.
Acts 1999, No. 903, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 4 - POLICE PENSION AND RELIEF FUNDS - CITIES OF THE FIRST CLASS (§§ 24-11-401 — 24-11-438) › Section 24-11-438 - Police-related service

(a)
Any member of a policemen's pension and relief fund who has police-related service with the municipal government shall be entitled to purchase credited service in the system equivalent to the amount of employment service he or she has with the municipal police department in a position as police-related employment service up to a maximum of three (3) years of credited service, provided that the member contributes to the system an amount the Arkansas Fire and Police Pension Review Board determines would be actuarially equivalent to the value of the service purchased.
(b)
The board shall have the final power to determine the value of the service purchased.
(c)
Service credit purchased under this section may be used to determine the member's total credited service for the amount upon retirement and shall not be used to determine his or her final average pay for service under the system.
(d)
As used in this section, "police-related service" means service with a municipality that has police officers covered under a policemen's pension and relief fund in a job or in a paid position within a covered police department or fire department where the person performs duties that are related to the delivery of police and law enforcement services, including service such as a police department radio dispatcher or other similar service.
Acts 1999, No. 1171, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-802 - Board of trustees - Proceedings

(a)
Meetings of the board of trustees may be called by the chair or by a majority of the members in a manner established by the board.
(b)
The board shall issue orders signed by the chair and secretary to the persons entitled thereto for the amount of money ordered paid to the persons from the fund by the board. The order shall state for what purpose the payment is made.
(c)
The board shall keep a record of its proceedings. The record shall be a public record.
(d)
(1)
At each meeting, the board shall send to the treasurer of the city or town a written or printed list of all persons entitled to payment from the fund provided for in this subchapter.
(2)
This list shall state the amount of the payment and for what granted and shall be certified to and signed by the chair and secretary of the board and attested under oath.
(e)
(1)
The treasurer of the city or town shall thereupon enter a copy of the list upon the book to be kept for that purpose. The book shall be known as "The Firemen's Relief and Pension Fund Book".
(2)
The board shall direct payment of the amounts named therein to the persons entitled thereto out of those funds.
(f)
A majority of all the members of the board shall constitute a quorum and shall have the power to transact business.
(g)
(1)
Money belonging to the fund shall not be disbursed for any purpose without a vote of a majority of all the members of the board of trustees, which shall be taken by the "yeas" and "nays".
(2)
The vote of each member so voting shall be entered upon the proceedings of the board.
Amended by Act 2013, No. 41,§ 22, eff. 2/6/2013.
Acts 1921, No. 491, § 3; Pope's Dig., § 7739; Acts 1981, No. 57, § 1; A.S.A. 1947, § 19-2203; Acts 1993, No. 201, § 1; 1995, No. 514, §§ 4-6.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-803 - Board of trustees - Powers

(a)
In addition to the other powers granted in this subchapter, the board of trustees of a firemen's relief and pension fund shall have the power to:
(1)
(A)
Compel witnesses to attend and testify before it upon all matters connected with the operation of this act and in the same manner as provided by law for the taking of testimony before a notary public.
(B)
The chair or any member of the board may administer oaths to the witnesses;
(2)
(A)
Provide for the payment from the fund of all its necessary expenses.
(B)
However, no compensation shall be paid to any member of the board for any duties performed under this act; and
(3)
Make all rules needful for compliance with the provisions of this act.
(b)
The board shall have the power to accept and disburse according to the provisions of this act any and all sums which may come into its hands through appropriation, gift, or devise.
(c)
Members of the board of trustees of the firemen's relief and pension fund of incorporated cities and towns in Arkansas shall have the power, in their discretion, to expend moneys from the firemen's relief and pension fund for the purpose of paying premiums and purchasing group insurance covering the members of the fire departments of the cities and towns against accidental injury or death occurring within the line of duty of the firefighters.
Amended by Act 2013, No. 41,§ 23, eff. 2/6/2013.
Acts 1921, No. 491, §§ 11, 14; Pope's Dig., §§ 7747, 7750; Acts 1947, No. 187, § 1; A.S.A. 1947, §§ 19-2211, 19-2222, 19-2229.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-806 - Payments generally

(a)
Except as provided in subsection (b) of this section, payments provided for in this act shall be made monthly upon proper vouchers and in such manner as provided for in other disbursements of the city or town.
(b)
In a firemen's relief and pension fund in which the board of trustees of the firemen's relief and pension fund has employed a trustee or custodian under §
24-11-805(d)
to hold the assets, the trustee or custodian may pay benefits to persons and beneficiaries entitled to benefits under the fund as directed by the board.
Acts 1921, No. 491, § 17; Pope's Dig., § 7753; A.S.A. 1947, § 19-2225; Acts 2009, No. 1201, § 6.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-807 - Minimum payments generally - Proration upon insufficiency of fund - Supplemental pensions

(a)
For volunteer firefighters, in no case shall the payment to any retired member be less than one hundred dollars ($100) per month, and the payment shall be made in accordance with the justice and equity of each case as determined by the board of trustees of the firemen's relief and pension fund.
(b)
Should the fund provided for in this subchapter be insufficient to make full payment of the amount of pensions to all persons entitled thereto, then the fund shall be prorated among those entitled by the proper authorities as may be deemed just and equitable.
(c)
The payment provided for in this section shall not be made until after the payment in full of all claims or demands against the fund arising or accruing under the provisions of §
24-11-819(c)
.
(d)
For the purpose of determining how to prorate benefits, the proration shall be considered just and equitable if:
(1)
The board pays the full minimum benefit each month to all eligible beneficiaries until assets in the fund are depleted for the fiscal year, at which time all payments shall cease until revenues are received for the next fiscal year; or
(2)
The board decreases all payments to all eligible beneficiaries by an equal proportion for the fiscal year and does not allow the assets in the fund to become fully depleted.
(e)
In cities having a population of twenty thousand (20,000) or more, if the board of the firemen's relief and pension fund shall determine that the balances in the fund together with estimated income thereto will provide an amount sufficient to pay additional minimum pensions to volunteer firefighters entitled to the pensions. Then, by adoption of a resolution by majority vote of the full membership of the board, the board may provide for the payment of supplemental, additional minimum pensions in an amount not to exceed twenty-five dollars ($25.00) per month per retired volunteer firefighter, or such lesser amount as the board shall determine can be paid from fund balances and estimated income without jeopardizing or reducing other benefits payable from the fund.
Acts 1921, No. 491, § 20; Pope's Dig., § 7756; Acts 1963, No. 524, § 1; 1971, No. 64, § 1; 1985, No. 338, § 1; A.S.A. 1947, § 19-2227; Acts 1993, No. 1197, § 5; 2003, No. 1370, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-809 - Apportionment of insurance premium tax generally

(a)
(1)
There is apportioned and set aside for the use and benefit of duly constituted firemen's relief and pension funds and for the administrative and actuarial expenses of the Arkansas Fire and Police Pension Review Board the annual taxes of two and one-half percent (2.5%) on all foreign and alien premiums collected by all property and casualty insurance companies, corporations, or associations incorporated under the laws of any state or nation and doing business in the State of Arkansas after all cancellations and dividends to policyholders are deducted as provided by §§
23-60-102
,
24-11-809
,
26-57-601
-
26-57-605
, and
26-57-607
upon real and personal property insured against the perils of fire and extended coverage, tornado, windstorm, cyclone, and hail, except upon growing crops, and located in or at cities, towns, and fire protection districts in the State of Arkansas coming within the provisions of this act.
(2)
The premium taxes collected in this subsection shall be placed in a fund combined with the premium taxes collected pursuant to §
24-11-301
. The combined fund shall be entitled the "Firemen's and Police Officers' Pension and Relief Fund".
(b)
In the case of multiperil policies with a single premium for both the property and casualty coverages, the portion of the taxable premium shall be as follows:
(1)
In the case of commercial multiperil policies, seventy percent (70%);
(2)
In the case of homeowners' policies, forty-five percent (45%);
(3)
In the case of automobile physical damage policies, nine percent (9%); and
(4)
In the case of inland marine policies, fifteen percent (15%).
(c)
All additional revenues collected as a result of the levy of the insurance premium tax on domestic insurers, other than for premiums or copayments for life, disability, legal, wet marine, and foreign trade, and health maintenance organization insurance or contracts shall be special revenues and shall be apportioned and remitted to the Firemen's and Police Officers' Pension and Relief Fund.
Amended by Act 2013, No. 41,§ 24, eff. 2/6/2013.
Acts 1921, No. 491, § 12; Pope's Dig., § 7748; Acts 1949, No. 488, § 1; 1965, No. 431, § 3; 1968 (1st Ex. Sess.), No. 24, § 4; 1981, No. 595, § 2; 1985, No. 754, § 1; 1985, No. 992, § 4; A.S.A. 1947, § 19-2212; Acts 1995, No. 1266, § 6; 1997, No. 119, § 2; 1997, No. 1077, § 1; 1999, No. 1570, § 3; 2001, No. 1540, § 2; 2001, No. 1543, § 6; 2001, No. 1701, § 5; 2003, No. 1473, § 62; 2003, No. 1797, § 3.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-811 - Appropriations of insurance premium tax - Planned community property owners' associations

(a)
As used in this section, "planned community property owners' association" means an incorporated nonprofit organization operating under recorded land agreements through which each lot owner in a planned unit or other described land area is automatically a member and each lot is automatically subject to a charge for a proportionate share of the expenses for the organization's activities, such as maintaining common properties, and which acts as the directing or governing body of a real estate development developed by a single developer, containing not fewer than five thousand (5,000) acres, which has been or is being developed under a comprehensive plan for a community containing streets and other public services, parks, and other recreational facilities for common use by the residents thereof; which has been subdivided into sufficient lots for residential use to accommodate a projected population of no fewer than one thousand (1,000) persons; which is not incorporated as a city or town; and for which a statement of record has been filed with the Secretary of Housing and Urban Development under the Interstate Land Sales Full Disclosure Act,
15 U.S.C. § 1701
et seq.
(b)
Any planned community property owners' association with a firemen's relief and pension fund established prior to July 1, 1981, under §§
24-11-801
-
24-11-807
,
24-11-809
,
24-11-813
-
24-11-815
, and
24-11-818
-
24-11-820
, shall participate in the distribution of insurance premium tax revenues to the same extent as fire departments and fire protection districts under §§
24-11-809
,
24-11-810
,
24-10-401
-
24-10-409
, and any other laws providing for the distribution of insurance premium tax moneys to fire departments or fire protection districts.
Acts 1983, No. 406, §§ 1, 2; A.S.A. 1947, §§ 19-2234, 19-2235.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-813 - Clerk's report to pension review board

It is made the duty of the clerk of each city, town, or fire improvement district in which an organized firemen's relief and pension fund is maintained to file following each fiscal year a report with the Arkansas Fire and Police Pension Review Board of the number of firefighters with their names, dates of appointment, dates of retirement, birth dates, amounts of pensions paid, and other information as required by the Arkansas Fire and Police Pension Review Board.
Amended by Act 2013, No. 41,§ 25, eff. 2/6/2013.
Acts 1921, No. 491, § 16; 1927, No. 214, § 1; Pope's Dig., §§ 7752, 9879; Acts 1985, No. 754, § 3; A.S.A. 1947, § 19-2224.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-814 - Subjection of fund to legal process

(a)
Either before or after its order of disbursement by the board to disabled members of the fire department, or to the surviving spouse, guardian of any minor children, or dependent parent of the deceased or retired member of the department, no portion of the firemen's relief and pension fund shall be held, seized, taken, subjected to, detained, or levied on by virtue of any attachment, garnishment, execution, injunction, or other order or decree, or any process or proceeding whatever, issued out of or by any court of this state, for the payment or satisfaction, in whole or part, of any debt, damages, claim, demand, or judgment against a member, his or her surviving spouse, the guardian of his or her minor children, or the dependent parent of any deceased member, nor shall the fund or any claim thereto be directly or indirectly assigned or transferred, and any attempt to so assign or transfer shall be void.
(b)
The fund shall be sacredly held, kept, and distributed for the purpose of pensioning the persons named in this act and for no other purpose whatever.
Acts 1921, No. 491, § 18; Pope's Dig., § 7754; A.S.A. 1947, § 19-2226.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-815 - Appeals

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.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-821 - [Repealed]

Repealed by Act 2013, No. 41,§ 29, eff. 2/6/2013.
Acts 1921, No. 491, § 10; Pope's Dig., § 7746; A.S.A. 1947, § 19-2210.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-822 - Benefits - Payments upon death of retirant or beneficiary

(a)
(1)
If a retirant and his or her eligible beneficiary, if any, of a local firemen's relief and pension fund authorized by this subchapter, both die before they have received in annuity payments a total amount equal to the accumulated contributions, including any interest credits standing to the retirant's credit in the system at the time of his or her retirement, the difference between the accumulated contributions and the total amount of annuities received by them shall be paid to the estate of the retirant or the estate of the retirant's beneficiary.
(2)
If the retirant or the retirant's beneficiary dies intestate, the difference shall be paid to the heirs of the retirant or the retirant's beneficiary according to the Arkansas laws of descent and distribution, §
28-9-201
et seq., without regard to the residence of the retirant or the retirant's beneficiary at the time of death upon submission of sufficient proof of heirship to the board.
(b)
If an active member dies and does not leave a beneficiary entitled to an annuity payment, the difference between the accumulated contributions, including any interest credits standing to the member's credit in the system at the time of his or her death, and the total amount of annuities received by him or her shall be paid to the estate of the member, or if the member dies intestate, shall be distributed to his or her heirs according to the Arkansas laws of descent and distribution, §
28-9-201
et seq., without regard to the residence of the member at the time of his or her death upon submission of sufficient proof of heirship to the board.
(c)
The payments shall be made by the board in accordance with the order of the circuit court in cases involving an estate or directly to those authorized to receive payments according to the Arkansas laws of descent and distribution in cases of intestacy.
Acts 1989, No. 409, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-823 - Increase in benefits for certain persons retired due to total permanent disability

(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.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-826 - Additional benefits for certain firefighters hired prior to January 1, 1983 - Definition

(a)
(1)
Beginning July 1, 1987, in addition to the monthly pension benefits as set forth in §§
24-11-801
-
24-11-807
,
24-11-809
,
24-11-812
-
24-11-815
,
24-11-818
, and
24-11-820
, for those firefighters hired prior to January 1, 1983, and who continue to work beyond their twenty-fifth year, the member of a firemen's relief and pension fund shall receive at age sixty (60) and thereafter a benefit on the amount equal to one and one-fourth percent (1.25%) of final salary attached to the rank which he or she held in the department preceding the date of retirement multiplied by the number of years of service in excess of twenty-five (25) years, up to a maximum total benefit of seventy-five percent (75%) of final salary, provided that the maximum seventy-five percent (75%) of final salary no longer applies to benefits payable on April 30, 1991, and thereafter to persons retiring henceforth and to those persons who retired on or after July 1, 1987.
(2)
However, in no case shall the benefit payment exceed one hundred percent (100%) of final salary.
(b)
This benefit shall be payable to the member only and not to surviving spouses or dependent children.
(c)
(1)
For the purposes of this section, "salary" means recurring pays that are received for a regularly scheduled workweek and does not include, except as otherwise provided in this subsection, payments for unused accrued sick leave or annual leave or the cash value of any nonrecurring or unusual remuneration.
(2)
(A)
The term "salary" may include the payments to those firefighters under this section for unused accrued sick leave not to exceed ninety (90) workdays recorded on the records of the city or town as of the firefighter's date of retirement if the municipality agrees by ordinance to make adequate contributions to the fund to cover the additional costs for the benefits from the increased salary and the fund is judged by an actuarial determination to be actuarially sound.
(B)
The board of trustees of a firemen's relief and pension fund shall determine the actuarial costs of the payments for the unused accrued sick leave to the fund.
Amended by Act 2015, No. 1165,§ 7, eff. 7/22/2015.
Amended by Act 2013, No. 41,§ 32, eff. 2/6/2013.
Acts 1987, No. 878, § 1; 1991, No. 844, § 2; 1993, No. 546, § 4.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-827 - Retired member returning to active status

(a)
Notwithstanding any other provision of the law to the contrary, should an age or service retirant return March 1, 1986, or later to employment in a position covered by the firemen's relief and pension fund from which he or she retired, no pension payments shall be paid to him or her for the period of the reemployment, and he or she shall make member contributions to the firemen's relief and pension fund as if he or she were an active member during the reemployment.
(b)
If reemployment terminates before the retirant has rendered sufficient reemployment to accumulate at least three (3) years of credited service had he or she been an active member during the reemployment, the payment of his or her pension shall resume upon termination, under the form of payment in force at the beginning of reemployment and in an amount as it would be had he or she not been reemployed.
(c)
If reemployment continues until the retirant has rendered sufficient reemployment to accumulate at least three (3) years of credited service, then effective upon completion of reemployment, his or her retirement shall be recalculated to account for the additional accrued service credit and salary.
Amended by Act 2015, No. 1165,§ 8, eff. 7/22/2015.
Amended by Act 2013, No. 41,§ 33, eff. 2/6/2013.
Acts 1991, No. 429, § 1; 1992 (1st Ex. Sess.), No. 71, § 2; 1992 (1st Ex. Sess.), No. 76, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-829 - Increase in surviving spouse benefits

(a)
Notwithstanding the other provisions of this chapter, the board of trustees of any municipal firemen's relief and pension fund for which a full one-mill tax is levied and which received in excess of five hundred thousand dollars ($500,000) from premium tax funds during the most recent year shall increase surviving spouse benefits payable from the firemen's relief and pension fund to the amount of the pension received by the retired firefighter at the time of his or her death, or the amount of the pension to which the member would have been entitled on the day he or she died had he or she been retired.
(b)
The board shall direct a monthly pension in the increased amount effective on or before August 1, 1993.
Amended by Act 2013, No. 41,§ 34, eff. 2/6/2013.
Acts 1993, No. 480, § 1.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-832 - Applicability of section 24-11-820

The provisions of §
24-11-820(b)(1) and (2)
extending the survivorship benefits for children of deceased firefighters through their college years shall apply retroactively to any situation involving a surviving child that began on or after January 1, 1996.
Acts 1997, No. 536, § 2; 2005, No. 1921, § 2.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-833 - Fire-related service

(a)
A member of a firemen's relief and pension fund who has fire-related service with the municipal government is entitled to purchase credited service in the system equivalent to the amount of employment service he or she has with the municipal fire department in a position as fire-related employment service up to a maximum of three (3) years of credited service, provided that the member contributes to the system an amount as the Arkansas Fire and Police Pension Review Board shall determine would be actuarially equivalent to the value of the service purchased.
(b)
The board shall have the final power to determine the value of the service purchased.
(c)
Service credit purchased under this section may be used to determine the member's total credited service for the amount upon retirement and shall not be used to determine his or her final average pay for service under the system.
(d)
As used in this section, "fire-related service" means service with a municipality that has firefighters covered under a firemen's relief and pension fund in a job or in a paid position within a covered fire department or fire department where the person performs duties that are related to the delivery of fire services, including service such as a fire department radio dispatcher or other similar service.
Amended by Act 2013, No. 41,§ 35, eff. 2/6/2013.
Acts 1999, No. 1171, § 2.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 11 - LOCAL POLICE AND FIRE PENSION AND RELIEF FUNDS (§§ 24-11-101 — 24-11-834) › Subchapter 8 - FIREMEN'S RELIEF AND PENSION FUNDS (§§ 24-11-801 — 24-11-834) › Section 24-11-834 - Former military service credit purchase

(a)
An active member of a firemen's relief and pension fund may purchase credited service in the pension fund equivalent to a period not to exceed five (5) years for service rendered by the member while on active duty in the United States Armed Forces before the member's employment covered by the pension fund, if the member:
(1)
Received an honorable discharge from the United States Armed Forces;
(2)
Has at least twenty (20) years of actual service in the pension fund; and
(3)
(A)
Contributes to the pension fund an amount that is the actuarial equivalent of the value of the credited service to be purchased.
(B)
The actuarial equivalent is of the time of the purchase of the credited service and shall be determined by the actuary for the Arkansas Fire and Police Pension Review Board or by the actuary for the Arkansas Local Police and Fire Retirement System for a pension fund under administration by the system.
(b)
The board of trustees of the firemen's relief and pension fund shall make the final determination as to the:
(1)
Length of purchased service credit;
(2)
Amount of regular interest to be charged; and
(3)
Manner in which payment is made to the pension fund.
(c)
Service credit purchased under this section shall be used to determine the member's total credited service under the pension fund but shall not be used to determine his or her final average pay under the pension fund.
Amended by Act 2015, No. 1165,§ 9, eff. 7/22/2015.
Amended by Act 2013, No. 41,§ 36, eff. 2/6/2013.
Acts 2003, No. 602, § 1; 2009, No. 256, § 2.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-101 - Definitions

As used in this act, "paid nonuniformed employees":
(1)
Means the mayor, city attorney, city treasurer, city clerk, or municipal judge of any city to which this act is applicable when the mayor, city attorney, city treasurer, city clerk, or municipal judge elects to be so included; and
(2)
May include the other full-time paid nonuniformed employees of the city.
Acts 1949, No. 147, § 1; 1961, No. 501, § 1; 1981, No. 909, § 5; A.S.A. 1947, § 19-922; Acts 2003, No. 1281, § 2.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-102 - Applicability

This act shall not apply to any city having a paid nonuniformed employees' pension and relief fund prior to February 23, 1949.
Acts 1949, No. 147, § 21; A.S.A. 1947, § 19-941.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-104 - Tax levy to support fund

(a)
Annually, a tax not to exceed one and one-half (1½) mills on the dollar of all taxable property in cities of the first class and cities of the second class which have paid nonuniformed employees may be levied by a vote of the people as a fund for pensioned, superannuated, and retired paid nonuniformed employees and for the surviving spouses and dependent children of deceased paid nonuniformed employees and dependent parents of deceased employees and to relieve the employees in case of permanent or temporary disability.
(b)
At any time that any city in this state shall meet the requirements of this section, then, and in that case, the provisions of this act shall apply to the city.
(c)
The fund shall be known as the "pension and relief fund for paid nonuniformed employees" and shall be collected by the sheriffs and collectors as other taxes are collected and by them turned over to the board of trustees of the pension and relief fund for paid nonuniformed employees, which board is provided for and created in this act.
Acts 1949, No. 147, § 1; 1961, No. 501, § 1; 1981, No. 909, § 5; A.S.A. 1947, § 19-922.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-105 - Board of trustees

(a)
(1)
The board of trustees of the pension and relief fund for paid nonuniformed employees shall consist of five (5) members and shall be composed of the mayor, the head of the street department, the city treasurer, who shall be the treasurer of the fund and the general manager of the waterworks, or the superintendent, in the event there is no general manager, who shall be secretary of the board and who shall serve for a period of two (2) years or until his or her successor shall be elected and qualified.
(2)
The mayor shall be chair of the board, and the first four (4) members shall elect one (1) other member, who shall be a reputable physician and who shall represent the board of trustees in the examination of any member of the departments upon the claim of disability.
(3)
The physician member of the board so selected shall serve for a period of two (2) years or until his or her successor is elected and qualified.
(b)
The board shall have the absolute control and management of the funds provided for in this act and of all moneys donated, paid, or assessed for the relief or pension of disabled, superannuated, and retired paid nonuniformed employees, their surviving spouses, and minor children under the age of sixteen (16), or surviving parent solely dependent upon the employee for support.
(c)
(1)
The board shall make all necessary rules for its government and the discharge of its duties and shall hear and decide all applications for relief or pensions under this act.
(2)
The board's decisions upon all applications, insofar as matters involving the exercise of discretionary powers are involved, shall be final and conclusive and not subject to review or reversal except by the board.
(d)
The board shall cause to be kept a record of all its meetings and proceedings.
Amended by Act 2019, No. 315,§ 2904, eff. 7/24/2019.
Acts 1949, No. 147, §§ 3, 4; A.S.A. 1947, §§ 19-924, 19-925.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-106 - List of retired employees

(a)
There shall be kept in the office of the board of trustees pension and relief fund for paid nonuniformed employees, by the secretary, a book known as the "list of retired paid nonuniformed employees".
(b)
The book shall give the full and complete history and record of action of the board in retiring any and all persons under this act.
(c)
The record shall give the name, date of joining the service or department, date of retirement and reason thereof, and the date and finding of the physician of each examination made of disabled employees retired under the provisions of this act.
Acts 1949, No. 147, § 12; A.S.A. 1947, § 19-933.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-107 - Treasurer as custodian of fund

(a)
The treasurer shall be custodian of the pension and relief fund for paid nonuniformed employees and shall keep his or her books and accounts concerning the fund in such manner as may be prescribed by the board of trustees of the pension and relief fund for paid nonuniformed employees.
(b)
The books and accounts shall be subject to the inspection of any member of the board or of any of the paid nonuniformed employees.
(c)
(1)
Within ten (10) days after assuming his or her duties under this act, the treasurer shall execute a bond to the board with good and sufficient securities and in such penal sum as the board shall direct, conditioned for the faithful performance of the duties of his or her office. He or she shall surrender and deliver to his or her successor all unexpended moneys and all property which may have come into his or her hands as treasurer of the fund.
(2)
The bond shall be filed in the office of the board of trustees and in case of a breach of the bond, suit may be brought on the bond in the name of the board or of any person or persons injured by the breach.
Acts 1949, No. 147, § 17; A.S.A. 1947, § 19-938.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-108 - Deposit of moneys

The board shall deposit all moneys in the bank selected as the fiscal agent of the city in which it is located, but only if the moneys draw the same rate of interest as the city receives on its deposits. Otherwise, the board shall make its own selection of the bank.
Acts 1949, No. 147, § 14; A.S.A. 1947, § 19-935.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-109 - Investment

(a)
The board of trustees of the pension and relief fund for paid nonuniformed employees shall have the power to draw sums from its treasury to invest in the name of the board of trustees of the pension and relief fund for paid nonuniformed employees in interest-bearing bonds of the United States, of the State of Arkansas, or of the city in which the board is located or in a local government joint investment trust pursuant to the Local Government Joint Investment Trust Act, §
19-8-301
et seq.
(b)
All securities shall be deposited with the treasurer of the board of trustees of the pension and relief fund and shall be subject to the orders of the board.
(c)
(1)
In those pension and relief funds for paid nonuniformed employees in which assets exceed one hundred thousand dollars ($100,000), the board of trustees may employ:
(A)
An investment advisor to invest the assets, subject to the terms, conditions, limitations, and restrictions imposed by law upon the Arkansas Public Employees' Retirement System; and
(B)
A trustee or custodian to hold the assets.
(2)
The investments shall not be limited to interest-bearing bonds.
Amended by Act 2013, No. 1444,§ 1, eff. 4/22/2013.
Amended by Act 2013, No. 1065,§ 14, eff. 4/11/2013.
Acts 1949, No. 147, § 5; A.S.A. 1947, § 19-926; Acts 1993, No. 1130, § 1; 1995, No. 615, § 4; 2009, No. 1201, § 7.
Arkansas Code of 1987 (2023) › Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204) › Chapter 12 - LOCAL OFFICERS AND EMPLOYEES - MISCELLANEOUS PROVISIONS (§§ 24-12-101 — 24-12-204) › Subchapter 1 - GENERAL PROVISIONS (§§ 24-12-101 — 24-12-132) › Section 24-12-110 - Payments

(a)
Except as provided in subsection (c) of this section, all moneys paid from the pension and relief fund for paid nonuniformed employees shall be paid by the treasurer only upon warrants signed by the chair and countersigned by the secretary thereof.
(b)
Except as provided in subsection (c) of this section, no warrant shall be drawn except by the order of the board of trustees of the pension and relief fund for paid nonuniformed employees, and interest accruing from the fund, while on deposit or otherwise, shall constitute a part of the fund.
(c)
In a pension and relief fund for paid nonuniformed employees in which the board has employed a trustee or custodian under §
24-12-109(c)
to hold the assets, the trustee or custodian may pay benefits to persons and beneficiaries entitled to benefits under the fund as directed by the board.
Acts 1949, No. 147, § 6; A.S.A. 1947, § 19-927; Acts 2009, No. 1201, § 8.