Arkansas Code
Chapter 49 - Dissolution and Liquidation
§ 23-49-112. Rejection of contracts and leases

(a) Within one hundred eighty (180) days after the date that the Bank Commissioner has taken possession, the receiver may, at his or her election, reject:
(1) Any executory contracts to which the closed institution is a party without any further liability to the closed institution or the receiver; and
(2) Any obligation of the institution as a lessee of real or personal property.

(b) The receiver's election to reject a lease shall create no claim for rent other than rent accrued to the date of termination.