Ark. Code Ann. § 24-4-520 (2020)
Termination required for retirement
- Except as provided in subsection (c) of this section, a member of the Arkansas Public Employees' Retirement System shall terminate covered employment to be eligible for retirement.
-
-
A member shall not be terminated from employment for retirement purposes if the person:
- Returns to employment in a position covered under the system within one hundred eighty (180) days of the person's effective date of retirement; or
- Is a member with service credit under § 24-4-521 at a rate of two (2) or more years of credited service for each year of actual service and the person returns to employment in a position covered under the system within one (1) year of the person's effective date of retirement.
- A member participating in the Arkansas Public Employees’ Retirement System Deferred Retirement Option Plan on January 1, 2009, shall have the one-hundred-eighty-day separation requirement waived and may return to employment otherwise covered by the system no sooner than thirty (30) calendar days from the commencement of his or her retirement.
- A member who has retired and commenced receiving benefits in any month between January 2009 and June 2009, inclusive, shall have the one-hundred-eighty-day separation requirement waived and may return to employment otherwise covered by the system no sooner than thirty (30) calendar days from the commencement of his or her retirement.
-
A member shall not be terminated from employment for retirement purposes if the person:
-
-
An elected public official may retire and begin receiving retirement benefits if the elected public official is a member:
- Whose current service in public office in one (1) form of government is covered by § 24-4-521(b)(5); and
- Who is elected to public office in a different form of government and will begin serving in that public office immediately after the expiration of his or her term of public office described in subdivision (c)(1)(A) of this section.
- The member shall notify the retirement system of his or her impending service in another form of government at least thirty (30) days prior to the first day of the month in which that service will begin. A completed retirement application shall be submitted at that time.
- As used in this subsection, “form of government” means city government, county government, or state government.
-
An elected public official may retire and begin receiving retirement benefits if the elected public official is a member:
- Persons failing to meet termination requirements shall forfeit their benefits until requirements are met.
-
-
As used in this section, “terminate” means:
- The member's employment has ended;
- A complete severance of the employer-employee relationship has occurred; and
- The member has ceased performing any services for the employer, except for noncompensated functions related to the transfer of the duties or the transfer of the position itself.
-
If the member is an elected public official, “terminate” as used in this section means:
- The member has resigned, been removed, or otherwise no longer holds the elected position;
- A complete severance from the elected position has occurred; and
- The member has ceased performing any services in his or her elected position, except for noncompensated functions related to the transfer of the duties or the transfer of the position itself.
-
As used in this section, “terminate” does not mean:
- Taking a leave of absence;
- Performing job duties or services without remuneration; or
- Receiving or accruing additional employment-related compensation, reimbursements, benefits, or other emoluments.
-
As used in this section, “terminate” means:
History. Acts 1999, No. 1460, § 1; 2001, No. 154, § 1; 2005, No. 652, § 1; 2009, No. 657, § 1; 2011, No. 40, § 1; 2011, No. 774, § 1.
Publisher's Notes. Acts 2005, No. 652, § 2, provided:
“Section 1 of this act shall apply retroactively to an elected public official who meets the requirements of § 24-4-520(c) as of January 1, 2005.”
Amendments. The 2009 amendment redesignated (b), substituted “one hundred eighty (180)” for “thirty (30)” in (b)(1)(A), substituted “one hundred eighty (180)” for “ninety (90)” in (b)(1)(B), and inserted (b)(2) and (b)(3).
The 2011 amendment by No. 40 added (e).
The 2011 amendment by No. 774 substituted “one (1) year” for “one hundred eighty (180) days” in (b)(1)(B).
Case Notes
Failure to Terminate Employment.
Employee was properly found ineligible to receive retirement benefits from the Arkansas Public Employees Retirement System (APERS) because, (1) when the employee instructed the county clerk to remove the employee from the county payroll and began paying for the employee's health insurance, the employee did not terminate the employee's employment, as required, since the employee continued to perform the employee's job functions, and (2) the employee did not submit a letter of resignation to APERS or to the county quorum court. Arkansas Public Employees' Retirement Sys. v. Taylor, 2013 Ark. 37, 425 S.W.3d 738 (2013).
Ineligible for Service Credits.
When an employee was properly found ineligible to receive retirement benefits from the Arkansas Public Employees Retirement System, the employee was also not eligible to continue to receive service credits because the employee did not avail herself of the only process for revoking the employee's retirement, under 075-00-001 Ark. Code R. § 207 (Weil 2001), so the employee's election of retirement was irrevocable, and the employee's retirement benefits were forfeited pending meeting the requirement of this section to terminate the employee's employment, as the employee's failure to terminate employment did not mean the employee was not retired. Arkansas Public Employees' Retirement Sys. v. Taylor, 2013 Ark. 37, 425 S.W.3d 738 (2013).