Arkansas Code
Subchapter 5 - Credited Service
§ 24-10-507. Reciprocal system

(a) The Arkansas Local Police and Fire Retirement System is a reciprocal system under the provisions of §§ 24-2-401 — 24-2-405.
(b) In establishing eligibility for a benefit from the Arkansas Local Police and Fire Retirement System, the credited service under all reciprocal systems shall be totaled and the total credited service shall be used in determining eligibility for a system benefit.
(c) In determining the amount of a benefit from this system, there shall be used only the credited service under this system and the benefit formula of this system.
(d) The final average compensation used shall be that of the reciprocal system which furnishes the highest final salary at the time of retirement.
(e) Wherever this system provides a benefit amount which is not dependent on length of credited service, the benefit amount shall be reduced to the proportion that system-credited service bears to total reciprocal system-credited service.