Browse Arkansas Code titles and sections
24-7-602. Military service credit.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-7-602. Military service credit.
(a)(1) If an active member of the Arkansas Teacher Retirement System enters the United States Armed Forces during a period that a federal military draft was in effect and obtains a refund of member contributions from the system, the compulsory military service required of the member may be established as free credited service under this subchapter, if after an honorable discharge from the United States Armed Forces and before retirement the member repays to the system the actuarial equivalent of the member's refunded service.
(2) In addition, an active member who entered the United States Armed Forces during any period that a federal military draft was in effect and who becomes an active member after an honorable discharge from the United States Armed Forces is eligible to receive free military service credit under this section, whether or not the member has five (5) or more years of credited service at the time of the reemployment.
(3) When a member who is first employed after serving in the United States Armed Forces during a period of time that the military draft was in effect, he or she is eligible to receive free military service credit under this section if the member:
(A) Completes five (5) or more years of actual service in the system; and
(B) Receives an honorable discharge.
(b) All United States Armed Forces service not otherwise creditable under this section shall be creditable, provided the member pays to the system the actuarial equivalent for the service credit.
(c)(1) Effective December 12, 1994, a member who leaves employment with a school to serve, on a voluntary or involuntary basis, in the uniformed services of the United States and returns to employment with a school shall be treated as not having incu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-7-602
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:24-7-602
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 250f29e2deffa1fd8fc0d97dd8a18c9c187896b8c3e843ae1fa6b14d9f65662d
Source location: content.xml paragraph 6470
Stored source content
24-7-602. Military service credit.
(a)(1) If an active member of the Arkansas Teacher Retirement System enters the United States Armed Forces during a period that a federal military draft was in effect and obtains a refund of member contributions from the system, the compulsory military service required of the member may be established as free credited service under this subchapter, if after an honorable discharge from the United States Armed Forces and before retirement the member repays to the system the actuarial equivalent of the member's refunded service.
(2) In addition, an active member who entered the United States Armed Forces during any period that a federal military draft was in effect and who becomes an active member after an honorable discharge from the United States Armed Forces is eligible to receive free military service credit under this section, whether or not the member has five (5) or more years of credited service at the time of the reemployment.
(3) When a member who is first employed after serving in the United States Armed Forces during a period of time that the military draft was in effect, he or she is eligible to receive free military service credit under this section if the member:
(A) Completes five (5) or more years of actual service in the system; and
(B) Receives an honorable discharge.
(b) All United States Armed Forces service not otherwise creditable under this section shall be creditable, provided the member pays to the system the actuarial equivalent for the service credit.
(c)(1) Effective December 12, 1994, a member who leaves employment with a school to serve, on a voluntary or involuntary basis, in the uniformed services of the United States and returns to employment with a school shall be treated as not having incurred a break in service with the employer. The employer shall certify to the system that reemployment was in accordance with the requirements set forth in section 4312 of the Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. No. 103-353.
(2) Under this subsection, “uniformed services of the United States” is limited to the United States Armed Forces; the Army National Guard and the 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 emergency.
(3) The cumulative length of the absence from a position of employment with the employer by reason of service in the uniformed services shall not exceed five (5) years.
(4) A member reemployed under this subsection shall be entitled to accrue benefits for the time he or she served in the uniformed services by paying the employee contributions set forth in § 24-7-406.
(5) 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 and shall be those required by § 24-3-103 [repealed]. However, should a member not pay the employee contributions due, then no employer contributions shall be 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 had he or she 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) If both employee and employer contributions are not paid, the member shall not be entitled to any accrued benefits for the time served in the uniformed services.
(d) In no event shall a person be credited with a total of more than five (5) years of armed service, except that service credited under subsection (c) of this section shall be in addition to that amount.
(e) In any case of doubt as to the period of the armed service to be credited a member, the Board of Trustees of the Arkansas Teacher Retirement System shall have the power to determine the period.
(f)(1) In the case of a death occurring on or after January 1, 2007, if a member dies while performing qualified military service as defined in the Internal Revenue Code, 26 U.S.C. § 414(u)(5), as it existed on January 1, 2011, the survivors of the member are entitled to any additional benefits, including determining a member's vesting, provided under the Arkansas Teacher Retirement System as if the member had resumed and then terminated employment on account of death.
(2) Additional benefits under subdivision (f)(1) of this section do not include benefit accruals relating to the period of qualified military service.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Service for predecessor employer** For purposes of this part—
(1) in any case in which the employer maintains a plan of a predecessor employer, service for such predecessor shall be treated as service for the employer, and
(2) in any case in which the employer maintains a plan which is not the plan maintained by a predecessor employer, service for such predecessor shall, to the extent provided in regulations prescribed by the Secretary, be treated as service for the employer.
**(b) Employees of controlled group of corporations**
(1) **In general** — For purposes of sections 401, 408(k), 408(p), 410, 411, 415, and 416, all employees of all corporations which are members of a controlled group of corporations (within the meaning of section 1563(a), determined without regard to section 1563(a)(4) and (e)(3)(C)) shall be treated as employed by a single employer. With respect to a plan adopted by more than one such corporation, the applicable limitations provided by section 404(a) shall be determined as if all such employers were a single employer, and allocated to each employer in accordance with regulations prescribed by the Secretary.
(2) **Special rules for applying family attribution** — For purposes of applying the attribution rules under section 1563 with respect to paragraph (1), the following rules apply:
(A) Community property laws shall be disregarded for purposes of determining ownership.
(B) Except as provided by the Secretary, stock of an individual not attributed under section 1563(e)(5) to such individual’s spouse shall not be attributed to such spouse by reason of the combined application of paragraphs (1) and (6)(A) of section 1563(e).
(C) Except as provided by the Secretary, in the case of stock in different corporations that is attribut
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 414
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 414. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1394
TITLE 26—INTERNAL REVENUE CODE
§ 414
model plan language similar to model plan language
published under section 413(e)(5) of such Code.
‘‘(3) EDUCATIONAL
OUTREACH
TO
EMPLOYERS
EXEMPT
FROM TAX.—The Secretary of the Treasury (or the Sec-
retary’s delegate), in consultation with the Secretary
of Labor, shall provide education and outreach to in-
crease awareness to employers described in section
501(c)(3) of the Internal Revenue Code of 1986, and which
are exempt from tax under section 501(a) of such Code,
that multiple employer plans are subject to the Em-
ployee Retirement Income Security Act of 1974 and
that such employer is a plan sponsor with respect to its
employees participating in the multiple employer plan
and, as such, has certain fiduciary duties with respect
to the plan and to its employees.’’
§ 414. Definitions and special rules
(a) Service for predecessor employer
For purposes of this part—
(1) in any case in which the employer main-
tains a plan of a predecessor employer, service
for such predecessor shall be treated as service
for the employer, and
(2) in any case in which the employer main-
tains a plan which is not the plan maintained
by a predecessor employer, service for such
predecessor shall, to the extent provided in
regulations prescribed by the Secretary, be
treated as service for the employer.
(b) Employees of controlled group of corpora-
tions
(1) In general
For purposes of sections 401, 408(k), 408(p),
410, 411, 415, and 416, all employees of all cor-
porations which are members of a controlled
group of corporations (within the meaning of
section 1563(a), determined without regard to
section 1563(a)(4) and (e)(3)(C)) shall be treated
as employed by a single employer. With re-
spect to a plan adopted by more
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 414
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 414. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-7-406. Retirement fund assets accounts — Members' deposit account — Contributions.
(a)(1) The members' deposit account is the account:
(A) In which member contributions are accumulated;
(B) From which member refunds of contributions are paid; and
(C) From which transfers are made as provided in this act.
(2) Employer contributions that are paid by an employee instead of an employer shall be:
(A) Credited to the members' deposit account; and
(B) Subject to refund under the same conditions that regular member contributions are refunded.
(3) In the event survivor benefits become payable on account of the death of a member, his or her accumulated contributions standing to his or her credit in the members' deposit account shall be transferred to the survivor benefit account.
(b)(1) Except as provided otherwise in this section, the contributions of a member to the Arkansas Teacher Retirement System shall be the amounts set forth in this subsection.
(2)(A) Each member who first became a member July 1, 1971, or later shall contribute to the system six percent (6%) of his or her salary for all salary earned on or before June 30, 2013.
(B) Beginning July 1, 2013, each member who first became a member July 1, 1971, or later shall contribute to the system the percentage of his or her salary set by the Board of Trustees of the Arkansas Teacher Retirement System under subdivision (b)(8) of this section.
(3) Member contributions before July 1, 1969, shall be in accordance with provisions in force before July 1, 1969.
(4)(A) For each member who first became a member before July 1, 1971, member contributions for the period after June 30, 1969, shall be six percent (6%) of the first seven thousand eight hundred dollars ($7,800) of his or her annual salary thr
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-7-406
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 24-7-406. This identifies an authority to review, not proof of applicability.