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Arkansas Code Annotated

Ark. Code Ann. § 24-7-103 (2020)

Payment of employer contribution rate

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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Local school districts shall pay the teacher retirement employer contribution rate for any eligible employee in accordance with rules established by the Board of Trustees of the Arkansas Teacher Retirement System.

History. Acts 1995, No. 1194, § 13; 2019, No. 315, § 2881.

A.C.R.C. Notes. As enacted, this section began:

“Beginning with the 1996-97 school year”.

As enacted, this section ended:

“Furthermore, beginning in the 1996-97 fiscal year, the appropriation contained herein for Teacher Retirement Matching shall be used to provide the employer matching for employees of the Cooperative Education Services Areas, Vocational Centers and the school operated by the Department of Correction.”

Acts 2014, No. 293, § 27, provided:

“RETIREMENT MATCHING. Beginning with the 1996-97 school year, Local School Districts shall pay the teacher retirement employer contribution rate for any eligible employee in accordance with rules and regulations established by the Teacher Retirement Board of Directors. The appropriation contained herein for Teacher Retirement Matching each fiscal year shall be used to provide the employer matching for employees of the Cooperative Education Services Areas, Vocational Centers, Arkansas Easter Seals and the school operated by the Department of Correction.

“The provisions of this section shall be in effect only from July 1, 2014 through June 30, 2015.”

Publisher's Notes. Acts 2001, No. 1667, § 6 did not specifically amend or supersede this section.

Amendments. The 2019 amendment deleted “and regulations” following “rules”.

Case Notes

Settlement Proceeds.

Substantial evidence supported the finding that a school district was responsible for paying the employer contribution to the Arkansas Teacher Retirement System (ATRS) on settlement proceeds a teacher received and that a school district failed to follow the calculation of damages designated in the settlement as back pay because a 14% employer contribution had to be paid on all salary, and ATRS could treat as salary any remuneration paid to a member for settlement with an employer. Palestine-Wheatley Sch. Dist. v. Hopkins, 2016 Ark. App. 112, 484 S.W.3d 682 (2016).

Notes of Decisions
Cited in 3 cases, 1998–2016 · leading case: Palestine-Wheatley Sch. Dist. v. Hopkins, 2016 Ark. App. 112, 484 S.W.3d 682.
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Palestine-Wheatley Sch. Dist. v. Hopkins, 2016 Ark. App. 112, 484 S.W.3d 682. · cites it 4× “” See Ark.Code Ann. §§ 24-7-103 and 24-7-401(e).”
Charles v. Pulaski Cnty. Bd. of Educ., 148 F.3d 956 (8th Cir. 1998). “Each local school district, including the districts involved in this ease, was required to pay its own contributions for teacher retirement, Act 1194 of 1995, § 13, codified as Ark.Code Ann. § 24-7-103 (Michie Repl. 1996), and health insurance, Act 1194 of 1995, § 14, codified…”
L. R. Sch. Dist. v. Alma Sch. Dist., No. 97-1794 (8th Cir. July 1, 1998). “Each local school district, including the districts involved in this case, was required to pay its own contributions for teacher retirement, Act 1194 of 1995, § 13, codified as Ark. Code Ann. § 24-7-103 (Michie Repl. 1996), and health insurance, Act 1194 of 1995, § 14, codified…”
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