Ark. Code Ann. § 19-5-994: Arkansas Fire and Police Pension Guarantee Fund

(a) There is established on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a fund to be known as the "Arkansas Fire and Police Pension Guarantee Fund".

(b) The fund shall consist of a portion of the taxes levied on insurers or any other state funds designated for support of fire and police retirement programs, there to be used for those purposes as set out in § 24-11-209 [repealed].