Ark. Code Ann. § 24-6-303: Contributions

(a) When a member begins participation in the Arkansas State Police Officers Deferred Option Plan, the employer contributions shall continue to be paid.

(b) State contributions for employees who elect the plan shall be credited to the State Police Retirement System.

(c) The monthly retirement benefits that would have been payable had the member elected to cease employment and receive a service retirement shall be paid into the Arkansas State Police Officers Deferred Option Plan Account.