Browse Arkansas Code titles and sections
24-10-502. Military service.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-10-502. Military service.
(a) In the event a member who while an employee enters the United States Armed Forces during any period of compulsory or voluntary military service, the armed service actually served by him or her shall be credited him or her as service under this subchapter.
(b)(1) In any case of doubt as to the period of armed service to be so credited a member under this section, the Board of Trustees of the Arkansas Local Police and Fire Retirement System shall have final power to determine the period.
(2) Except for service credited under subsection (d) of this section, no person shall be credited with a total of more than five (5) years of armed service.
(c) During the period of armed service and until the member's return as an employee, his or her contributions to the Arkansas Local Police and Fire Retirement System shall be suspended, and any balance remaining to his or her credit in the system shall be accumulated at regular interest.
(d)(1)(A) Under section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer.
(B) The employer shall certify to the system that reemployment was in accordance with section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312.
(2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive dut
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-10-502
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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Stable record: arkansas_code:legal_authorities:24-10-502
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: a247522e907c2f4eddb194c00bfa6f858e1b0170842d969f7d549aff8cf0ef38
Source location: content.xml paragraph 10204
Stored source content
24-10-502. Military service.
(a) In the event a member who while an employee enters the United States Armed Forces during any period of compulsory or voluntary military service, the armed service actually served by him or her shall be credited him or her as service under this subchapter.
(b)(1) In any case of doubt as to the period of armed service to be so credited a member under this section, the Board of Trustees of the Arkansas Local Police and Fire Retirement System shall have final power to determine the period.
(2) Except for service credited under subsection (d) of this section, no person shall be credited with a total of more than five (5) years of armed service.
(c) During the period of armed service and until the member's return as an employee, his or her contributions to the Arkansas Local Police and Fire Retirement System shall be suspended, and any balance remaining to his or her credit in the system shall be accumulated at regular interest.
(d)(1)(A) Under section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312 in effect October 13, 1996, a member who leaves covered employment to serve in the uniformed services of the United States after giving notice to the employer and who returns to employment shall be treated as not having incurred a break in service with the employer.
(B) The employer shall certify to the system that reemployment was in accordance with section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, 38 U.S.C. § 4312.
(2) Under this subsection, the uniformed services of the United States are limited to the United States Armed Forces, the Army National Guard and Air National Guard when engaged in active duty for training, state active duty, inactive duty training, or full-time National Guard duty, the United States Commissioned Corps of the Public Health Service, and any other category of persons designated by the President of the United States in time of war or national emergency.
(3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services for which service credit will be given shall not exceed five (5) years.
(4) A member whose uniformed service is honorably terminated and who reports for reemployment under this subsection within the time provided in section 4312 shall be entitled to accrue benefits for the time the member served in the uniformed services by paying the employee contributions required by § 24-10-404, if any, within the time provided in section 4312, and by repaying any amount the member may have previously withdrawn from the system, with interest.
(5)(A) An employer reemploying a member under this subsection shall pay to the system the employer contributions due for the time the member served in the uniformed services as required by § 24-10-405.
(B) However, if a member does not pay the employee contributions due, then no employer contributions are due.
(6) For the purposes of determining the employee and employer contributions due, the member's compensation during the period of service in the uniformed services shall be computed at:
(A) The rate the member would have received if the member had not served in the uniformed services; or
(B) The member's average compensation level during the twelve-month period, or shorter if applicable, immediately preceding the service.
(7) Unless both employee and employer contributions are paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services.
(8)(A) If a member dies on or after January 1, 2007, while performing qualified military service under the Uniformed Services Employment and Reemployment Rights Act, Pub. L. No. 103-353, the member shall be treated as though he or she resumed covered employment on the day before the day of death.
(B) For a member who had not attained a vested status in the system, sufficient service credit shall accrue to permit the member to become vested.
(C) For a member who had attained a vested status, additional service credit accrual shall not occur.
(D) In all cases, the eligible benefit awarded by the system under this section shall be a nonduty death benefit.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Subject to subsections (b), (c), and (d) and to section 4304, any person whose absence from a position of employment is necessitated by reason of service in the uniformed services shall be entitled to the reemployment rights and benefits and other employment benefits of this chapter if—
(1) the person (or an appropriate officer of the uniformed service in which such service is performed) has given advance written or verbal notice of such service to such person’s employer;
(2) the cumulative length of the absence and of all previous absences from a position of employment with that employer by reason of service in the uniformed services does not exceed five years; and
(3) except as provided in subsection (f), the person reports to, or submits an application for reemployment to, such employer in accordance with the provisions of subsection (e).
**(b)**
(1) No notice is required under subsection (a)(1) if the giving of such notice is precluded by military necessity or, under all of the relevant circumstances, the giving of such notice is otherwise impossible or unreasonable.
(2) A determination of military necessity for purposes of paragraph (1) shall be made—
(A) except as provided in subparagraphs (B) and (C), pursuant to regulations prescribed by the Secretary of Defense;
(B) for persons performing service to the Federal Emergency Management Agency under section 327 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ([42 U.S.C. 5165f](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section5165f&num=0&edition=prelim)) and as intermittent personnel under section 306(b)(1) of such Act ([42 U.S.C. 5149(b)(1)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section5149/b/1&num=0&edition=prelim))
Source: Supplied U.S. Code snapshot — release unconfirmed · 38 U.S.C. § 4312
Stored review status: release_metadata_unconfirmed. The source passage cites 38 U.S.C. § 4312. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1002
TITLE 38—VETERANS’ BENEFITS
§ 4312
perform, or has an obligation to perform service
in a uniformed service shall not be denied initial
employment, reemployment, retention in em-
ployment, promotion, or any benefit of employ-
ment by an employer on the basis of that mem-
bership, application for membership, perform-
ance of service, application for service, or obli-
gation.
(b) An employer may not discriminate in em-
ployment against or take any adverse employ-
ment action or other retaliatory action against
any person because such person (1) has taken an
action to enforce a protection afforded any per-
son under this chapter, (2) has testified or other-
wise made a statement in or in connection with
any proceeding under this chapter, (3) has as-
sisted or otherwise participated in an investiga-
tion under this chapter, or (4) has exercised a
right provided for in this chapter. The prohibi-
tion in this subsection shall apply with respect
to a person regardless of whether that person
has performed service in the uniformed services.
(c) An employer shall be considered to have
engaged in actions prohibited—
(1) under subsection (a), if the person’s mem-
bership, application for membership, service,
application for service, or obligation for serv-
ice in the uniformed services is a motivating
factor in the employer’s action, unless the em-
ployer can prove that the action would have
been taken in the absence of such membership,
application for membership, service, applica-
tion for service, or obligation for service; or
(2) under subsection (b), if the person’s (A)
action to enforce a protection afforded any
person under this chapter, (B) testimony or
making of a statement in or in connection
with any proceeding under this chapter, (C) as-
sist
Source: Supplied 2024 U.S. Code historical extraction · 38 U.S.C. § 4312
Stored review status: historical_2024_not_currentness_verified. The source passage cites 38 U.S.C. § 4312. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-10-404. Members' deposit account — Contributions.
(a) The members' deposit account, as created by § 24-10-403, shall be the account in which shall be accumulated the contributions made by members to the Arkansas Local Police and Fire Retirement System and from which shall be made transfers and refunds of members' contributions as provided in this chapter.
(b)(1) If a member's covered employment is not also covered by Social Security, or if his or her covered employment is also covered by Social Security and his or her political subdivision has elected Benefit Program 2, as provided in § 24-10-602, and if he or she is receiving pays resulting in paid service credit, his or her contributions to the system shall be six percent (6%) of his or her pays.
(2)(A) Beginning July 1, 2009, the contribution for covered members defined in subdivision (b)(1) of this section shall be eight and one-half percent (8.5%) of his or her pay.
(B) Beginning July 1, 2009, the contribution for paid service members not defined in subdivision (b)(1) of this section shall be two and one-half percent (2.5%) of his or her pay.
(3) The contributions shall be made notwithstanding that the minimum salary or wages provided by law for any member shall thereby be changed.
(4) Each member shall be deemed to consent and agree to the deductions made and provided for in this section.
(5) Payment of a member's pay less the deductions shall be a full and complete discharge and acquittance of all claims and demands whatsoever for services rendered by him or her to a political subdivision, except as to benefits provided by this system.
(c)(1) The officers responsible for making up the payrolls for each political subdivision shall cause the contributions provided for in this section to be deduct
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-10-404
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. The source passage cites 24-10-404. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-10-405. Employer accumulation account — Contributions.
(a) The employer accumulation account as created by this section shall be the account into which contributions made by employers for annuities shall be accumulated and from which transfers shall be made as provided in this chapter.
(b) Employer contributions paid to the Arkansas Local Police and Fire Retirement System provided for in this section shall be credited to the employer accumulation fund account of the employer making the contributions.
(c) When an annuity becomes due and payable to or on behalf of a member, there shall be transferred to the retirement reserve account from his or her employer's account in the employer accumulation account the difference between the reserve for the annuity and the accumulated contributions standing to his or her credit in the members' deposit account at the time the annuity first becomes due and payable.
(d) An employer accumulation account shall be maintained to receive and hold employer contributions.
(e) Paid service employer contributions to the system shall be the total of the contribution amounts provided for in subsections (f) and (g) of this section, and the contributions shall be subject to the provisions of subsection (h) of this section.
(f)(1) For paid service employers, the actuary shall annually compute the rate of contributions, expressed as a percent of active member pays, which will cover the benefit costs of paid service employees participating in the system.
(2) The Board of Trustees of the Arkansas Local Police and Fire Retirement System in consultation with the actuary shall establish, based upon their financial assumptions, the actuarial valuation determining the contribution rate.
(3) The board shall certify annually to the governin
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-10-405
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. The source passage cites 24-10-405. This identifies an authority to review, not proof of applicability.