If earnings reported after the date of retirement are not equal to those certified by the employer, the benefit amount will not be adjusted if the resulting increase or decrease would be three dollars ($3.00) or less over a twelve-month period.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "211– 1995 (8) – Changes in Final Average Salary Affecting Benefit Computation"