Ark. Code Ann. § 24-6-504: Employer contributions

When an employee who is a member of the State Police Retirement System's Tier Two Benefit Plan begins participation in the Arkansas State Police Officers' Tier Two Deferred Retirement Option Plan:

(1) The employer contributions shall continue to be paid;

(2) State contributions for the employee shall be credited to the State Police Retirement System; and

(3) Seventy-two percent (72%) of the monthly retirement benefits that would have been payable had the employee elected to cease employment and receive a service retirement shall be paid into the Arkansas State Police Officers' Tier Two Deferred Retirement Option Plan account.