Arkansas Code
Subchapter 4 - Arkansas Teacher Retirement System — Funds and Management of Assets
§ 24-7-402. Assets as trust fund — Custodian

(a) All assets of the Arkansas Teacher Retirement System shall constitute a single trust fund, and the Board of Trustees of the Arkansas Teacher Retirement System shall be the trustees of the fund.
(b)
(1) The custodian of system assets shall be the Treasurer of State or other financial institutions or depositories as allowed under this subchapter.
(2) When acting as custodian of system assets, the Treasurer of State shall act in accordance with the instructions of the board.