(a) There is created the Arkansas Tax-Deferred Tuition Savings Program Trust.
(b) The cotrustees of the trust shall be the Director of the Division of Higher Education, the Executive Director of the Arkansas Teacher Retirement System, and the Treasurer of State.
Structure Arkansas Code
Subtitle 6 - Postsecondary Education — Financial Assistance Programs
Chapter 84 - Tax-Deferred Tuition Savings Program
§ 6-84-104. Creation of the Arkansas Tax-Deferred Tuition Savings Program Trust
§ 6-84-105. Administration — Authority — Powers
§ 6-84-106. Investment direction
§ 6-84-108. Naming of designated beneficiary and transfers of accounts
§ 6-84-109. Account withdrawals
§ 6-84-111. Funds exempt from tax — Definitions
§ 6-84-112. Limitation on liability