§ 24-7-1302 - Application -- Review.
(a) To participate in the Teacher Deferred Retirement Option Plan, the member shall submit a plan application on a form required by the Board...
§ 24-7-1304 - Election of Annuity Options.
(a) A member who elects participation in the Teacher Deferred Retirement Option Plan may elect one (1) of the annuity options provided in §...
§ 24-7-1305 - Benefits.
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...
§ 24-7-1306 - Amount of Deposits.
(a) Teacher Deferred Retirement Option Plan deposits shall be a percentage of the plan benefit.(b) (1) The percentage is one hundred percent (100%) reduced...
§ 24-7-1307 - Account -- Credit.
(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...
§ 24-7-1310 - Death of Participant.
(a) In the event that a Teacher Deferred Retirement Option Plan participant dies, the benefits payable from the plan shall be determined according to...
§ 24-7-1312 - Federal Taxation.
(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...
§ 24-7-1314 - Early Participation.
(a) The Board of Trustees of the Arkansas Teacher Retirement System, in consultation with its actuary, may promulgate rules and regulations to allow members...
§ 24-7-1315 - Duty of Board of Trustees.
The Board of Trustees of the Arkansas Teacher Retirement System shall present to the Joint Committee on Public Retirement and Social Security Programs information...