- (a) A member of the Arkansas Teacher Retirement System may establish reciprocal service credit from an alternate retirement plan if he or she completes and submits a request to establish the reciprocal service credit on a form approved by the system.
- (b) Distributions from an alternate retirement plan may prevent reciprocal service from being established if the system is unable to verify that the withdrawals were made without penalty under Internal Revenue Service guidelines concerning rollovers to eligible plans, withdrawals that are not subject to early withdrawal, etc.