Arkansas Code
Subchapter 1 - General Provisions
§ 24-1-105. Liabilities exceeding thirty-year amortization period — Legislated benefit enhancement prohibited

When any retirement system on or after March 14, 1995, has unfunded actuarial accrued liabilities being amortized over a period exceeding thirty (30) years, that system shall not have a legislated benefit enhancement until the unfunded actuarial accrued liability is reduced to a level less than the standards set by this subchapter.