There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 24 - Retirement And Pensions
Chapter 7 - Retirement of Employees of Schools and Educational Institutions
Subchapter 13 - Teacher Deferred Retirement Option Plan
§ 24-7-1312 - Federal taxation.
24-7-1312. Federal taxation.(a) The Teacher Deferred Retirement Option Plan of the Arkansas Teacher Retirement System is intended to operate in accordance with Section 415 and other applicable sections of the Internal Revenue Code.
(b) Any provision of the plan that is found to be in conflict with an applicable provision of the Internal Revenue Code is hereby declared null and void.
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