Ark. Code Ann. § 24-2-408: Concurrence prohibited

In establishing credited service under this subchapter, persons who receive credited service pursuant to § 24-4-101(18)(B)(xiii) for dual full-time employment in the Arkansas Public Employees' Retirement System and the Arkansas Local Police and Fire Retirement System under the provisions of this act may count periods of credited service covering the same calendar time only one (1) time.