Ark. Code Ann. § 24-4-1004 (2026)
Determination of benefits for civilian firefighters of State Military Department or Department of the Military — Responsibility for additional costs
- For purposes of determining benefits under this chapter, all credited service, whenever earned, of persons employed as civilian firefighters of the State Military Department or Department of the Military as of July 1, 1997, and of persons thereafter employed in those positions shall be treated as public safety member service if the position is one hundred percent (100%) federally funded.
- The additional cost to the Arkansas Public Employees' Retirement System as computed by actuarial determination is the responsibility of the employer and is in addition to those costs required by § 24-2-701(c).
- Employment as a public safety member shall be credited at one and one-half (1½) times the regular rate for crediting service.
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- A public safety member who purchases military service credit under § 24-2-502 shall be credited at the regular rate for credited service and not an enhanced rate.
- A public safety member shall pay the same rate for the purchase of service credit from the system as a member of the system who is not a public safety member.
History. Acts 2011, No. 978, § 4; 2017, No. 437, § 1; 2019, No. 910, § 5548.
Amendments. The 2017 amendment added (d).
The 2019 amendment inserted “or Department of the Military” in (a).
Subchapter 11 — Contributions of Members to their Deposit Accounts
Effective Dates. Acts 2005, No. 2084, § 5: July 1, 2005. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that for the effective administration of this act and to avoid undue harm to the members and benefit recipients of the Arkansas Public Employees' Retirement System that this act should become effective on July 1, 2005. Therefore, an emergency is declared to exist and this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2005.”
Acts 2009, No. 1200, § 3: July 1, 2009. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that this country is in a recession, that Arkansas retirants have been hurt economically by the recession, that this act will increase benefits for those retirants that served the state the longest period of time, that the fiscal year of the Arkansas Public Employees' Retirement System begins on July 1 of each year, and that these changes are needed by July 1, 2009, in order to have a smooth transition between fiscal years. Therefore, an emergency is declared to exist and this act being necessary for the preservation of the public peace, health, and safety shall become effective on July 1, 2009.”
Acts 2011, No. 20, § 5: Feb. 9, 2011. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that the Arkansas Public Employees' Retirement System currently requires that retirement contributions be based on a member's base salary plus any multipliers; that retirement contributions and benefits should be determined based on a member's base salary and not any multipliers or special salary allowances; and that this act is immediately necessary to clarify the meaning of the term ‘compensation’ for purposes of the Arkansas Public Employees' Retirement System. Therefore, an emergency is declared to exist and this act being immediately necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto.”
Acts 2013, No. 332, § 13: Mar. 14, 2013. Emergency clause provided: “It is found and determined by the General Assembly of the State of Arkansas that it is vital that the Arkansas Public Employees' Retirement System be permitted to immediately implement policies regarding the termination of employment, eligibility of employees to receive benefits, availability of information, and when to pay interest on employee contributions; and to clarify the meaning of terms in the Arkansas Code of 1987 Annotated to avoid the undue consumption of the system's resources. Therefore, an emergency is declared to exist, and this act being immediately necessary for the preservation of the public peace, health, and safety shall become effective on: (1) The date of its approval by the Governor; (2) If the bill is neither approved nor vetoed by the Governor, the expiration of the period of time during which the Governor may veto the bill; or (3) If the bill is vetoed by the Governor and the veto is overridden, the date the last house overrides the veto.”