Ark. Code Ann. § 28-69-303: Incorporation by reference authorized - Effect

(a) By a clearly expressed intention of the testator or settlor so to do contained in a will or in an instrument in writing whereby a trust estate is created inter vivos, the language contained in the introductory paragraph of § 28-69-304 and in any one (1) or more of the subdivisions of that section may be incorporated, with appropriate reference made to § 28-69-304 , in the will or other written instrument, to be applicable either to the fiduciary authorized to administer the estate of the testator or to the fiduciary authorized to administer a trust estate established or to be established pursuant to the terms of the will or other written instrument, or applicable to both types of fiduciaries, with the same effect and subject to the same judicial interpretation and control in appropriate cases as though the language were set forth verbatim in the instrument.

(b) However, the language contained in § 28-69-304(1) -(4) is appropriate only with respect to powers to be vested in the one (1) or more executors of the estate of a decedent and is available only for incorporation by reference in a will as powers of the executor or executors of the will.