1. (a) The retirement benefits to be paid an eligible and qualified member or retiree under this part shall be the sum of subdivisions (a)(1) and (2) of this section:

   1. (1) Two and five-tenths percent (2.5%) of the average annual salary multiplied by the number of years of actual service; and
   2. (2) The accrued benefit from the municipal judge retirement funds as of December 31, 2004, that was purchased and defined under 24 CAR § 1-507.
2. (b) The benefit in subsection (a) of this section shall not exceed eighty percent (80%) of the average annual salary.

3. (c)

   1. (1) Survivors’ benefits shall be fifty percent (50%) of the amount of the retirement benefits of an active district judge or a judge who has retired under the provisions of a local plan before January 1, 2005.
   2. (2) Upon the death of an active district judge who has served at least three (3) years, the judge’s survivors shall receive a sum equal to fifty percent (50%) of the retirement benefits provided in subsection (a) of this section.

   3. (3) Survivors’ benefits shall be payable as follows:

      1. (A) If the deceased judge is survived by a spouse to whom the judge was married for not less than one (1) year and with whom the judge was living at the time of death, and if the decedent is not survived by any minor child or children, then the spouse shall draw for life or until remarriage a sum equal to fifty percent (50%) of the benefits provided in subsection (a) of this section;
      2. (B)

4. (i) If the decedent is survived by both an eligible spouse and minor children, then one-half (1/2) of the survivors’ benefits shall be paid to the spouse for life or until remarriage.

   1. (ii) The other one-half (1/2) of the survivors’ benefits shall be paid to the guardian of the minor children during the period of minority.

      1. (iii) When all of the children cease to be minors, then the survivors’ benefits paid to the minor children shall be paid to the spouse;
      2. (C) If the deceased judge is not survived by an eligible spouse but is survived by minor children, then the survivors’ benefits under subsection (a) of this section shall be payable to the guardian of the minor children during the period of minority; and

      3. (D) If a surviving spouse who is receiving survivors’ benefits under this section remarries and the benefits are discontinued and the surviving spouse again becomes unmarried, benefits provided in this section for the spouse shall be resumed.

         1. (d) As used in this section, “average annual salary” means the average of the last three (3) years’ salary ending with the most current year.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules provided as follows: "613 – 2009 (5) – Retirement and Survivor’s Benefits Generally"