{"data":{"id":"us-ar/ark.-code-ann.-21-5-901","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 21-5-901","heading":"Definitions","body":"As used in this subchapter:\n\n(1) \"Cafeteria plan\" means a written fringe benefits plan which meets the requirements of the Internal Revenue Code;\n\n(2) \"Eligible employee\" means full-time employees of governmental entities;\n\n(3) \"Governmental entities\" means any agency of the state, any city, any county, any school district, or any other political subdivision of this state;\n\n(4) \"Salary reduction agreement\" means a written agreement between an eligible employee and a governmental entity whereby the employee agrees to reduce his or her salary by a stated amount or an amount equal to the employee's cost of benefits selected under a cafeteria plan; and\n\n(5) \"Voluntary product\" means any individual or group policy and other employee benefits that are wholly paid for by the employee, including without limitation those policies and benefits procured under § 6-17-1115 or provided by the Arkansas State Employees Association, Inc., or a designee of the Arkansas State Employees Association, Inc., that develops and administers a cafeteria plan under § 21-5-904(d) .","path":["AR Code","Title 21","Chapter 5","Subchapter 9"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"97e05e1afa0c1b97a49f66351af89ebcdb9704de6f55f86994ad3b201a6ef01e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-21-5-802","next":"us-ar/ark.-code-ann.-21-5-902"},"notice":"GroundRules: Original legal text. Not legal advice."}