Arkansas Code
Subchapter 1 - General Provisions
§ 24-5-114. Eligibility for benefits — Early retirement

(a) In addition to retirement as provided in §§ 24-5-112 and 24-5-113, a member may retire after a minimum of five (5) years of service on and after the member's fifty-fifth birthday.
(b)
(1) However, the annuity otherwise payable, as provided in § 24-5-115, shall be reduced eight-tenths of one percent (0.8%) for each of the first sixty (60) months, or fraction thereof, that the early retirement date precedes the earliest date that the member could retire without a reduction in the annuity.
(2) The annuity shall be reduced three-tenths of one percent (0.3%) for each of the next sixty (60) months, or fraction thereof, that the early retirement date precedes the earliest date that the member could retire without a reduction in the annuity.

Structure Arkansas Code

Arkansas Code

Title 24 - Retirement And Pensions

Chapter 5 - Arkansas State Highway Employees' Retirement

Subchapter 1 - General Provisions

§ 24-5-101. Definitions

§ 24-5-102. Penalty

§ 24-5-103. Establishment of system

§ 24-5-104. Board of trustees

§ 24-5-105. Cost of administration — Payment of benefits and adjustment of errors

§ 24-5-106. Establishment of retirement fund

§ 24-5-107. Membership

§ 24-5-108. Members' contributions

§ 24-5-109. Employer's contribution

§ 24-5-110. Credit for prior and current service in department

§ 24-5-112. Eligibility for benefits — Voluntary retirement

§ 24-5-113. Eligibility for benefits — Disability retirement — Definition

§ 24-5-114. Eligibility for benefits — Early retirement

§ 24-5-115. Benefits generally

§ 24-5-116. Benefits — Death of member or retirant

§ 24-5-117. Benefits — Withdrawal from service

§ 24-5-118. Benefits — Annuity options

§ 24-5-119. Redetermination of benefits

§ 24-5-120. Increase in monthly retirement benefit — Schedule

§ 24-5-122. Early retirement incentives

§ 24-5-123. Credit for military service

§ 24-5-124. Minimum monthly benefit

§ 24-5-125. Eligibility to receive increase in benefits

§ 24-5-126. Increase in benefits

§ 24-5-127. Creditable service

§ 24-5-128. Increase in monthly retirement benefit — 1993

§ 24-5-129. Increase in monthly retirement benefit — Acts 1997, No. 349

§ 24-5-130. Increase in monthly retirement benefit — Acts 1997, No. 386

§ 24-5-131. Limitation on benefit enhancement of Acts 1997, No. 1089

§ 24-5-132. Limitation on benefit enhancement of Acts 1997, No. 1067

§ 24-5-133. Early participation

§ 24-5-134. Death benefit enhancement

§ 24-5-135. Annuity benefit enhancement

§ 24-5-136. Operation of system as qualified trust

§ 24-5-137. Compliance with Internal Revenue Code section 415