Ark. Code Ann. § 24-7-507: Youth participants - Summer work programs

(a) At the request of the Arkansas Teacher Retirement System, a covered employer shall provide the system with a memorandum of understanding, partnership agreement, or another similar document related to the covered employer's actions as a pass-through fiscal agent for participants described in § 24-7-202(18)(B) .

(b) A covered employer who acts as a pass-through fiscal agent shall not be required to report participants described in § 24-7-202(18)(B) as "employees" for purposes of the system.

(c) The Board of Trustees of the Arkansas Teacher Retirement System shall promulgate rules for the implementation of this section.