The Board of Trustees of the Arkansas Teacher Retirement System, from time to time, may amend, suspend, or terminate any or all of the provisions of the Arkansas Teacher Retirement System Benefit Restoration Plan and Trust as may be necessary to:

1. (1) Comply with 26 U.S.C. § 415(m); and
2. (2) Maintain the plan’s or the retirement fund’s qualified status under the Internal Revenue Code as defined by Arkansas Code § 24-7-202.