Arkansas Code Title 21, Chapter 5, Subchapter 9 - Cafeteria Plans

• § 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)...
• § 21-5-902 - Salary Reduction Agreement.
  (a) Any eligible employee who chooses to participate in a cafeteria plan may enter into a salary reduction agreement with the governmental entity.(b) The...
• § 21-5-903 - Computing Retirement Benefits.
  The amount by which an eligible employee's salary is reduced pursuant to a salary reduction agreement shall continue to be included as compensation for...
• § 21-5-904 - Administration of Cafeteria Plans.
  (a) The Executive Director of the Employee Benefits Division of the Department of Finance and Administration shall have administrative responsibility for developing, implementing, and...

Last modified: November 15, 2016