1. (a) In compliance with Arkansas Code § 24-4-521(b)(5), a person who is employed as a local elected official covered by Arkansas Public Employees’ Retirement System is eligible to receive enhanced service credit at two (2) times the regular rate of crediting service.

2. (b)

   1. (1) Pursuant to Arkansas Code § 24-4-521(b)(5), a person who is employed as a local elected official covered by the system must contribute an additional percentage of his or her compensation for the additional service credit that exceeds the regular rate of crediting service based on the following chart:

      Local Elected Officials Requirements for Additional Contributions
      Contributory/Noncontributory Member Status	BeginningService Date as Elected Official	Service Credit	AdditionalEmployer Contributions	AdditionalEmployee Contributions
      Noncontributory	06/30/2011 or earlier	2x regular rate	0%	0%
      Noncontributory (elected)	07/01/2011 or later	2x regular rate	2.5%	2.5%
      Contributory	12/31/2013 or earlier	2x regular rate	0%	0%
      Contributory (elected)	01/01/2014 or later	2x regular rate	2.5%	2.5%

   2. (2) Any noncontributory local elected official who requests a refund of these contributions shall forfeit all service credit for the period represented by the refund.

3. (c)

   1. (1) Pursuant to Arkansas Code § 24-4-101(15)(B), a contributory member who is employed as a local elected official covered by the system shall accrue enhanced service credit on no more than ten (10) actual years of service.
   2. (2) A noncontributory member who is employed as a local elected official covered by the system is not subject to the ten-year enhanced service credit accrual limitation under subdivision (c)(1) of this section.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "312 – 2011 (5) - Crediting of service and additional contributions required of local elected officials."