Arkansas Code
Subchapter 2 - Disclosure of Financial Condition — Arkansas Fire and Police Pension Review Board
§ 24-11-201. Definitions

As used in this subchapter, unless the context otherwise requires:
(1) “Accountant” means an accountant who is authorized by Arkansas law to practice public accounting in Arkansas;
(2) “Actuary” means an actuary:
(A) Who is a member of the American Academy of Actuaries or who meets other criteria for qualification which may be established by the General Assembly; and
(B) Who is experienced in retirement plan financing; and

(3) “Plan” means any Arkansas municipal policemen's pension and relief fund or any Arkansas municipal firemen's relief and pension fund, including relief and pension funds of volunteer fire departments.

Structure Arkansas Code