24 CAR § 1-404
In those instances where federal law requires that a member receive credit in the Arkansas Public Employees’ Retirement System for service and earnings that the member would have received had the member not been called to active military duty, the employer shall be required to pay the employer contributions that would have been due for the earnings to be credited.
Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "404 – 1991 (11) – Purchase of Military Service Credit"