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21-5-901. Definitions.
Arkansas Code — all titles (historical 2020) · legal_authorities
21-5-901. Definitions.
As used in this subchapter:
(1) “Cafeteria plan” means a written fringe benefits plan which meets the requirements of the Internal Revenue Code;
(2) “Eligible employee” means full-time employees of governmental entities;
(3) “Governmental entities” means any agency of the state, any city, any county, any school district, or any other political subdivision of this state; and
(4) “Salary reduction agreement” means a written agreement between an eligible employee and a governmental entity whereby the employee agrees to reduce his or her salary by a stated amount or an amount equal to the employee's cost of benefits selected under a cafeteria plan.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 21-5-901
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:21-5-901
Source file: gov.ar.code.title.21.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 37414848cd1fd3854988dd2ac9c60c5172db66b475c2866944a3126325dfbbe7
Source location: content.xml paragraph 4621
Stored source content
21-5-901. Definitions.
As used in this subchapter:
(1) “Cafeteria plan” means a written fringe benefits plan which meets the requirements of the Internal Revenue Code;
(2) “Eligible employee” means full-time employees of governmental entities;
(3) “Governmental entities” means any agency of the state, any city, any county, any school district, or any other political subdivision of this state; and
(4) “Salary reduction agreement” means a written agreement between an eligible employee and a governmental entity whereby the employee agrees to reduce his or her salary by a stated amount or an amount equal to the employee's cost of benefits selected under a cafeteria plan.
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