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Arkansas Statutes, Title 24

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Title 24, Retirement and Pensions

12 chapters · 682 sections in this title.

All chapters in Title 24682 Ch 7, Retirement of Employees of Schools a…126 Ch 4, Arkansas Public Employees' Retiremen…103 Ch 8, Retirement of Judges and Court Employees85 Ch 11, Local Police and Fire Pension and Re…82 Ch 10, Arkansas Local Police and Fire Retir…65 Ch 6, State Police Retirement62 Ch 2, Public Employee Retirement Plans Gen…54 Ch 5, Arkansas State Highway Employees' Re…39 Ch 12, Local Officers and Employees — Misce…35 Ch 1, General Provisions22 Ch 9, Local Pension Funds Generally9

126 sections·Filtered byTitle 24✕Ch 7✕

Ark. Code Ann. § 24-7-1001 Membership in Arkansas Public Employees' Retirement System for certain employees of state colleges
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(a) The Board of Trustees of the Arkansas Public Employees' Retirement System is directed to include within the membership of the Arkansas Public Employees' Retirement System, as created by § 24-4-103, all employees of Arkansas Tech University, Southern Arkansas University, Unive…
Ark. Code Ann. § 24-7-1002 Membership in Arkansas Public Employees' Retirement System for certain employees of colleges, universities, and community colleges
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(a) All persons, except those who are eligible for membership in the Arkansas Teacher Retirement System as provided for under the Arkansas Teacher Retirement System Act, § 24-7-201 et seq., and except those who are eligible for membership in an alternate system as provided for un…
Ark. Code Ann. § 24-7-1008 Continued membership in retirement plan — Election
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(a) (1) Each instructor and administrative staff member of a state-supported postsecondary vocational-technical school employed on July 1, 1991, shall, within ninety (90) days following the transfer to the technical and community college system established under the Two-Year Post…
Retirement plan options for employees of campuses, units, and divisions of the University of Arkansas system

Showing 1–50 of 126

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Ark. Code Ann. § 24-7-1009

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(a) (1) An employee of a campus, unit, or division of the University of Arkansas system, whose appointment is half-time or greater and the employment is not seasonal, extra help, temporary, or incidental to his or her education, may participate in a retirement plan sponsored by t…

Ark. Code Ann. § 24-7-101 Special allowances to encourage early retirement

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(a) The presidents and chancellors of the various publicly supported colleges and universities may, upon the approval of their respective boards of trustees, negotiate with faculty and staff members of their institutions so that, in order to secure early retirement, special allow…

Ark. Code Ann. § 24-7-102 Management of early retirement window incentives

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(a) The purpose of this section is to create incentives for the efficient management of the public higher education resources of the State of Arkansas by allowing public higher education institutions to establish early retirement window incentives for qualified faculty and staff …

Ark. Code Ann. § 24-7-103 Payment of employer contribution rate

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Local school districts shall pay the teacher retirement employer contribution rate for any eligible employee in accordance with rules established by the Board of Trustees of the Arkansas Teacher Retirement System.

Ark. Code Ann. § 24-7-104 Employer early retirement incentives

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An employer's offer to encourage an employee to terminate his or her employment with the employer shall not include a requirement that the employee file an application for retirement with the Arkansas Teacher Retirement System.

Ark. Code Ann. § 24-7-105 Socially responsible investments

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A decision on whether to invest, not invest, or withdraw from investment the funds of the Arkansas Teacher Retirement System or an alternate retirement plan of the system shall not be based on a consideration that the location of the investment, fund, company, or any other type o…

Ark. Code Ann. § 24-7-1101 Membership in Arkansas Public Employees' Retirement System

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(a) The Board of Trustees of the Arkansas Public Employees' Retirement System is directed to include within the membership of the Arkansas Public Employees' Retirement System, as created by § 24-4-103, all nonteaching employees of the public schools of this state who are not memb…

Ark. Code Ann. § 24-7-1301 Election to participate — Conditions

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(a) In lieu of terminating employment and accepting a service retirement benefit pursuant to § 24-7-101 et seq., any person who is a member of the Arkansas Teacher Retirement System and who meets the conditions specified in subsection (b) of this section may elect to participate …

Ark. Code Ann. § 24-7-1302 Application — Review

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(a) To participate in the Teacher Deferred Retirement Option Plan, the member shall submit a plan application on a form required by the Board of Trustees of the Arkansas Teacher Retirement System. (b) (1) The member's plan application shall be reviewed by the Arkansas Teacher Ret…

Ark. Code Ann. § 24-7-1303 Contributions to Arkansas Teacher Retirement System

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(a) (1) When a member begins participation in the Teacher Deferred Retirement Option Plan, member contributions to the Arkansas Teacher Retirement System shall cease.(2) Until and on August 31, 2003, employer contributions on behalf of the members participating in the Teacher Def…

Ark. Code Ann. § 24-7-1304 Election of annuity options

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(a) A member who elects participation in the Teacher Deferred Retirement Option Plan may elect one (1) of the annuity options provided in § 24-7-706. (b) The election will be made at the time the member separates from service and is granted a monthly retirement benefit, and will …

Ark. Code Ann. § 24-7-1305 Benefits

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The member's Teacher Deferred Retirement Option Plan benefit shall be the monthly benefit to which the member would have been entitled if the member had actually retired on the plan date without regard to the provisions of § 24-7-708 related to conditions subjecting annuities to …

Ark. Code Ann. § 24-7-1306 Amount of deposits

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(a) Teacher Deferred Retirement Option Plan deposits shall be a percentage of the plan benefit. (b) If a plan participant has at least thirty (30) years of credited service in the Arkansas Teacher Retirement System, including combined service with a reciprocal system, a plan depo…

Ark. Code Ann. § 24-7-1307 Account — Credit

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(a) The member's Teacher Deferred Retirement Option Plan account shall be the account in which shall be accumulated the:(1) Plan deposits made on behalf of the member; and(2) Plan interest. (1) Plan deposits made on behalf of the member; and (2) Plan interest. (b) At the end of e…

Ark. Code Ann. § 24-7-1308 Termination of participation in Teacher Deferred Retirement Option Plan — Distribution options

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(a) (1) The member's participation in the Teacher Deferred Retirement Option Plan shall cease when the member files an application for voluntary retirement with the Arkansas Teacher Retirement System under § 24-7-701 and is granted a monthly retirement benefit by the system.(2) T…

Ark. Code Ann. § 24-7-1309 Benefits from Arkansas Teacher Retirement System

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In the event that a Teacher Deferred Retirement Option Plan participant applies for benefits from the Arkansas Teacher Retirement System pursuant to § 24-7-704 related to disability retirement, the application shall be treated as an application for voluntary retirement pursuant t…

Ark. Code Ann. § 24-7-1310 Death of participant

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(a) In the event that a Teacher Deferred Retirement Option Plan participant dies, the benefits payable from the plan shall be determined according to § 24-7-710 and the rules and resolutions of the Arkansas Teacher Retirement System. (b) (1) However, the plan participant's eligib…

Ark. Code Ann. § 24-7-1311 Term of participation in Teacher Deferred Retirement Option Plan

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(a) The Arkansas Teacher Retirement System's monthly deposit into the member's Teacher Deferred Retirement Option Plan shall not exceed one (1) plan term of ten (10) consecutive years, beginning with the member's plan date. (b) Once a member participates in the plan, the member s…

Ark. Code Ann. § 24-7-1312 Federal taxation

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(a) The Teacher Deferred Retirement Option Plan is intended to operate in accordance with 26 U.S.C. § 415 and other applicable sections of the Internal Revenue Code in a manner that protects the tax-qualified status of the system. (b) Any provision of the plan that is found to be…

Ark. Code Ann. § 24-7-1313 Limitation on benefit enhancement — Acts 1997, No. 953

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(a) A benefit enhancement provided for by § 24-7-1306 shall not be implemented if it would cause the Arkansas Teacher Retirement System's unfunded actuarial accrued liabilities to exceed an eighteen-year amortization. (b) A benefit enhancement provided for by § 24-7-1306 shall no…

Ark. Code Ann. § 24-7-1315 Duty of board of trustees

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The Board of Trustees of the Arkansas Teacher Retirement System shall present to the Joint Committee on Public Retirement and Social Security Programs information concerning the statutory authority and actuarial appropriateness of proposed board actions to establish or revise a m…

Ark. Code Ann. § 24-7-1316 Funding objectives of Teacher Deferred Retirement Option Plan — Cost neutrality

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As part of its obligation to ensure that the Teacher Deferred Retirement Option Plan is cost neutral to the Arkansas Teacher Retirement System, the Board of Trustees of the Arkansas Teacher Retirement System is authorized to make further adjustments to the plan to make it cost ne…

Ark. Code Ann. § 24-7-1501 Title

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This subchapter shall be known and may be cited as the “Retirees' Ad Hoc Increase Act”. This subchapter shall be known and may be cited as the “Retirees' Ad Hoc Increase Act”.

Ark. Code Ann. § 24-7-1502 Benefit generally

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(a) (1) The annual benefit payable to eligible retirees, survivors, and beneficiaries of retirees of the Arkansas Teacher Retirement System shall be subject to a one-time ad hoc increase based on the retiree's years of credited service that is grouped within descending decades as…

Ark. Code Ann. § 24-7-1503 Ad hoc benefit formula

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The schedule of decade dollar amounts per year of credited service is: Formula Decades in Which Credited Service Was Accrued Ser- | Annual $ Increase Per Year of Credited Service vice 2000 – and later | $5 1990–1999 | $10 1980–1989 | $20 1970–1979 | $30 1960–1969 | $40 1950–1959 …

Ark. Code Ann. § 24-7-1504 Promulgation of rules — Duty of board

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(a) The Board of Trustees of the Arkansas Teacher Retirement System shall promulgate rules for the ad hoc benefit under this subchapter. (b) An ad hoc benefit under this subchapter shall not be implemented if the ad hoc benefit would cause the Arkansas Teacher Retirement System's…

Ark. Code Ann. § 24-7-1601 Legislative history — Findings — Intent

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(a) It is found and determined by the General Assembly that:(1) The establishment of the Post-Secondary Education Plan is a historical component of retirement legislation that seeks to develop a more equitable retirement system for members of the Arkansas Teacher Retirement Syste…

Ark. Code Ann. § 24-7-1602 Definitions

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(1) As used in this subchapter:(1) “Benefits-eligible” means a class of employees, determined at the discretion of a post-secondary or higher education employer, eligible to participate in the Arkansas Teacher Retirement System, an alternate retirement plan, or the Arkansas Publi…

Ark. Code Ann. § 24-7-1603 Provisions of subchapter controlling

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(a) (1) This subchapter controls any inconsistent provision of any other law regarding the enrollment and coverage of an employee of a PSHE employer in either the Arkansas Teacher Retirement System retirement plan or an alternate retirement plan that is offered by a PSHE employer…

Ark. Code Ann. § 24-7-1604 Coverage for employees enrolled in Arkansas Teacher Retirement System before July 1, 2011

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(a) Beginning July 1, 2011, all current employees of a nonmandatory employer that are current members of the Arkansas Teacher Retirement System may continue membership and continue to accrue service credit in the system without any change in participation in the system if:(1) The…

Ark. Code Ann. § 24-7-1605 Optional participation by institution of higher education employers on or after July 1, 2011

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(a) (1) A PSHE employer shall adopt and record a policy or designation that identifies which positions at the PSHE employer's institution of higher education are benefits-eligible for retirement benefits.(2) A new employee of a PSHE employer may participate in the PSHE plan if th…

Ark. Code Ann. § 24-7-1606 Concurrent participation and certain salary credit prohibited

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(a) A benefits-eligible employee shall not participate in an alternate retirement plan and continue to accrue service credit with the Arkansas Teacher Retirement System. (b) If a benefits-eligible employee is first employed by a nonmandatory employer or PSHE employer after July 1…

Ark. Code Ann. § 24-7-1607 Duties and responsibilities of board

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The Board of Trustees of the Arkansas Teacher Retirement System may promulgate rules necessary to carry out this subchapter.

Ark. Code Ann. § 24-7-201 Title

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This act, which establishes the Arkansas Teacher Retirement System, may be cited as the “Arkansas Teacher Retirement System Act”.

Ark. Code Ann. § 24-7-202 Definitions

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(1) As used in this act:(1) “Accumulated contributions” means the total of all amounts contributed by a member credited to the member's deposit account, together with regular interest;(2) “Active member” means any member eligible for service credit rendering service to an employe…

Ark. Code Ann. § 24-7-203 Penalty

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Any person who knowingly makes any false statement or who falsifies or permits to be falsified any record or records in an attempt to defraud the Arkansas Teacher Retirement System shall be guilty of a Class A misdemeanor and upon conviction shall be punished as provided by law.

Ark. Code Ann. § 24-7-204 Tax status of system assets

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The assets of the Arkansas Teacher Retirement System are exempt from taxes by the state, any political subdivision, or an agency thereof.

Ark. Code Ann. § 24-7-205 Correction of errors

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(a) (1) If a change, omission, or error in the records of the Arkansas Teacher Retirement System results in a benefit participant, employer, or the system having received an overpayment or underpayment of any obligation, liability, contribution, or other right to payment more or …

Ark. Code Ann. § 24-7-207 Increase in benefit amount

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(a) (1) The Board of Trustees of the Arkansas Teacher Retirement System is authorized to raise the level of benefits provided to the current retirees and other beneficiaries of the Arkansas Teacher Retirement System.(2) The board may raise the level of benefits to a comparable le…

Ark. Code Ann. § 24-7-208 Benefit enhancements — Restrictions

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(a) No benefit enhancement provided for by this chapter shall be implemented if it would cause the Arkansas Teacher Retirement System's unfunded actuarial accrued liabilities to exceed an eighteen-year amortization. (b) No benefit enhancement provided for by this chapter shall be…

Ark. Code Ann. § 24-7-209 Suspension of benefit payments upon request

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(a) Subject to the minimum distribution provisions of § 24-7-730, a person entitled to receive an annuity may submit a request to the system in writing, for personal reasons and without disclosure thereof, to suspend the payment of all the benefit otherwise payable to him or her …

Ark. Code Ann. § 24-7-210 Federal taxation

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(a) The Executive Director of the Arkansas Teacher Retirement System is authorized and directed to operate the Arkansas Teacher Retirement System and interpret any provisions of § 24-7-101 et seq. consistent with the requirements under the Internal Revenue Code and applicable Uni…

Ark. Code Ann. § 24-7-211 Appeals

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A benefit participant or employer may appeal a final administrative decision of the Board of Trustees of the Arkansas Teacher Retirement System by filing a complaint in the Pulaski County Circuit Court.

Ark. Code Ann. § 24-7-212 Creating an Investment Opportunity for Early Childhood Workers Act of 2025 — Definition

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(a) This section shall be known and may be cited as the “Creating an Investment Opportunity for Early Childhood Workers Act of 2025”. (b) As used in this section, “early childhood worker” means a person who is:(1) Providing teaching, early childcare education, or supervision for …

Ark. Code Ann. § 24-7-301 Board of trustees — Members

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(1) The general administration and responsibility for the proper operation of the Arkansas Teacher Retirement System and for making effective the provisions of this act are vested in a board of trustees of fifteen (15) persons as follows:(1) The Bank Commissioner, the Treasurer o…

Ark. Code Ann. § 24-7-302 Term of office and vacancies

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(a) (1) The term of office of each member-elected trustee shall be six (6) years.(2) (A) (i) An active member trustee shall be ineligible to serve after becoming inactive, retiring, or ceasing to be employed by an Arkansas Teacher Retirement System employer.(ii) A member trustee …

Ark. Code Ann. § 24-7-303 Board of trustees — Officers — Committees

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(a) The Board of Trustees of the Arkansas Teacher Retirement System shall select from its own number a chair and a vice chair. (b) (1) The trustees shall serve as trustees without compensation for their services as such, except that:(A) Each trustee may receive expense reimbursem…