2015 Arkansas Code
Title 21 - Public Officers and Employees
Chapter 5 - Compensation and Benefits
Subchapter 9 - Cafeteria Plans
§ 21-5-901 - Definitions.
As used in this subchapter:
(1) "Cafeteria plan" means a written fringe benefits plan which meets the requirements of the Internal Revenue Code;
(2) "Eligible employee" means full-time employees of governmental entities;
(3) "Governmental entities" means any agency of the state, any city, any county, any school district, or any other political subdivision of this state; and
(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.
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