All the assets of the Arkansas Local Police and Fire Retirement System shall be held in four (4) accounts, namely:
(1) The members' deposit account;
(2) The employer accumulation account;
(3) The retirement reserve account; and
(4) The income-expense account.
Structure Arkansas Code
Title 24 - Retirement And Pensions
Chapter 10 - Arkansas Local Police And Fire Retirement System
Subchapter 4 - Funds — Contributions — Management of Assets
§ 24-10-401. Financial objectives and actuarial valuations
§ 24-10-402. Investments — Definition
§ 24-10-404. Members' deposit account — Contributions
§ 24-10-405. Employer accumulation account — Contributions
§ 24-10-406. Retirement reserve account
§ 24-10-407. Income-expense account
§ 24-10-408. State contributions — System administrative expenses
§ 24-10-409. Proration of state revenues between political subdivision and its relief fund