In accordance with the authority provided in Arkansas Code §§ 24-4-105(b)(1) and 24-4-521, the Board of Trustees of the Arkansas Public Employees’ Retirement System has determined that benefits for members with concurrent service within the Arkansas Public Employees’ Retirement System, where a portion of the service is credited at more than one-for-one (i.e., elected or public safety), shall be computed as follows:

1. (1) A benefit will be calculated separately for service that results in public safety and/or elected credit based on the credited service and final average salary for the entirety of that service;
2. (2) A benefit will then be computed for all regular service based on the regular service and final average salary for that service; and
3. (3) The benefit computed for each type of service will be added together to obtain the total benefit.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "204 – 1985 (2) – Computation of Benefits for Members with Concurrent Service in APERS (as amended May 2001)"