This chapter shall be liberally construed to comply with the requirements of 26 U.S.C. § 529, as in effect on January 1, 2018.
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