As part of its obligation to ensure that the Teacher Deferred Retirement Option Plan is cost neutral to the Arkansas Teacher Retirement System, the Board of Trustees of the Arkansas Teacher Retirement System is authorized to make further adjustments to the plan to make it cost neutral to the Arkansas Teacher Retirement System.
Structure Arkansas Code
Title 24 - Retirement And Pensions
Chapter 7 - Retirement of Employees of Schools and Educational Institutions
Subchapter 13 - Teacher Deferred Retirement Option Plan
§ 24-7-1301. Election to participate — Conditions
§ 24-7-1302. Application — Review
§ 24-7-1303. Contributions to Arkansas Teacher Retirement System
§ 24-7-1304. Election of annuity options
§ 24-7-1306. Amount of deposits
§ 24-7-1309. Benefits from Arkansas Teacher Retirement System
§ 24-7-1310. Death of participant
§ 24-7-1311. Term of participation in Teacher Deferred Retirement Option Plan
§ 24-7-1313. Limitation on benefit enhancement — Acts 1997, No. 953
§ 24-7-1315. Duty of board of trustees
§ 24-7-1316. Funding objectives of Teacher Deferred Retirement Option Plan — Cost neutrality