1. (a) The contribution of each district judge member of the Arkansas District Judge Retirement System shall be five percent (5%) of each member’s annual salary for service rendered on or after January 1, 2005.
2. (b) If a district judge ceases to be a member prior to qualifying for retirement benefits, the judge may be refunded all contributions paid by the judge into the system.

3. (c)

   1. (1) For purposes of deferring federal and state income tax and pursuant to the provisions of 26 U.S.C. § 414(h)(2), as adopted by Arkansas Code § 26-51-414, the governmental entity that pays the salary of the judge shall pick up the member’s contributions to the system:

      1. (A) As required by this section; and
      2. (B) That are payable on or after January 1, 2005.

   2. (2)

      1. (A) Member contributions paid by the applicable governmental entity shall be paid from the same source of funds used for the payment of salary to a member.
      2. (B) A deduction equal to the amount of the member’s contribution paid by the employer shall be made from each member’s salary.
   3. (3) For all other purposes, member contributions paid by the applicable governmental entity shall be considered member contributions.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "605 – 2009 (5) – Contributions Members Refund"