A member seeking to designate an adult age forty (40) or older who is not that member’s spouse as an Option B beneficiary pursuant to Arkansas Code § 24-4-606(a)(4), shall establish the proposed beneficiary’s dependency by furnishing proof that the member claimed the proposed beneficiary as his or her dependent upon an annual federal tax return that was filed for the period ending at least one (1) year immediately preceding the first retirement annuity payment due date.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "221– 2009 (8) – Proof Required for Establishing Dependency of a Non-Spouse of Designating an Option B Beneficiary"