Arkansas Code
Subchapter 4 - State and Public School Life and Health Insurance Board
§ 21-5-418. Health savings account

(a) A health savings account shall be a component of a consumer-driven health insurance plan option adopted by the State and Public School Life and Health Insurance Board.
(b) A school district may make an employer contribution into a participating public school employee's health savings account up to the maximum amount allowed by the Internal Revenue Service.
(c) A school district shall ensure that any vendor the school district contracts with to provide health savings account management for the school district provides annual education to the school district's public school employees concerning the:
(1) Advantages and disadvantages of a consumer-driven health plan option; and
(2) Effective strategies for using a health savings account.