{"data":{"id":"us-ar/ark.-code-ann.-24-7-208","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 24-7-208","heading":"Benefit enhancements - Restrictions","body":"(a) No benefit enhancement provided for by this chapter shall be implemented if it would cause the Arkansas Teacher Retirement System's unfunded actuarial accrued liabilities to exceed an eighteen-year amortization.\n\n(b) No benefit enhancement provided for by this chapter shall be implemented by the system if the system has unfunded actuarial accrued liabilities being amortized over a period exceeding eighteen (18) 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 7","Subchapter 2"],"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":"022202a562f1e565dafa881f280cfcd24033b52bc1ec962e7c923b02511fa89a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-24-7-207","next":"us-ar/ark.-code-ann.-24-7-209"},"notice":"GroundRules: Original legal text. Not legal advice."}