{"data":{"id":"us-ar/ark.-code-ann.-24-2-407","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 24-2-407","heading":"Benefit enhancements - Restrictions","body":"(a) No benefit enhancement provided for by this subchapter shall be implemented if it would cause the publicly supported retirement system's unfunded actuarial accrued liabilities to exceed a thirty-year amortization.\n\n(b) No benefit enhancement provided for by this subchapter shall be implemented by any publicly supported system which has unfunded actuarial accrued liabilities being amortized over a period exceeding thirty (30) years until the unfunded actuarial accrued liability is reduced to a level less than the standards prescribed by § 24-1-101 et seq.","path":["AR Code","Title 24","Chapter 2","Subchapter 4"],"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":"45bcb216b4230e5382639497ece4835a4272bcf0d8f0753f3bf7b8ee54d513dd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-24-2-405","next":"us-ar/ark.-code-ann.-24-2-408"},"notice":"GroundRules: Original legal text. Not legal advice."}