(b)

1. (1) A member under contract for one hundred eighty-five (185) days or more shall make contributions to the Arkansas Teacher Retirement System.
2. (2) A member under contract for one hundred eighty-four (184) days or less may make a contributory election.
3. (3) If a member enters into a contract with a covered employer after the fiscal year starts, the system may prorate the number of contracted days to determine whether the member should be classified as a contributory member or a noncontributory member who may make an election to become a contributory member of the system.

(c)

1. (1) Regardless of a member's earlier noncontributory election, an active member whose status changes from nonteacher to teacher or administrator under contract for one hundred eighty-five (185) days or more shall make member contributions to the system.

2. (2) An active member's change of status from noncontributory to contributory due to his or her status change from nonteacher to teacher or administrator is effective on the first day of the next fiscal year if the active member:

   1. (A) Changes status from nonteacher to teacher or administrator during a year in which the active member's service has already been reported as noncontributory; and
   2. (B) Is under contract for one hundred eighty-five (185) days or more.