(1) All the assets of the Arkansas Local Police and Fire Retirement System shall be held in four (4) accounts, namely:(1) The members' deposit account;(2) The employer accumulation account;(3) The retirement reserve account; and(4) The income-expense account.
(1) The members' deposit account;
(2) The employer accumulation account;
(3) The retirement reserve account; and
(4) The income-expense account.