In the event a member retires with credited service arising from his or her employment by the state, a county, and a municipality, the public employer share of his or her annuity reserve shall be prorated between the state division, county division, and municipal division in accordance with the portions of his or her credited service acquired under each division.
Proration of public employer share of annuity reserve
Ark. Code Ann. § 24-4-605 — under Arkansas Public Employees' Retirement System.
Ark. Code Ann. § 24-4-605