24 CAR § 10-328 – Reciprocal service credit — Survivor annuity benefits

(a) If survivor annuity benefits are payable by more than one (1) reciprocal system to an eligible survivor of a deceased member, a survivor who receives annuity benefit payments shall not receive, as a percentage of the deceased member's final salary or as a minimum dollar amount, more than the largest amount payable by a single reciprocal system.
(b)
1. (1) The Arkansas Teacher Retirement System shall prorate minimum benefits payable to a survivor with other reciprocal systems that have a minimum benefit provision in their plans.
2. (2) Each reciprocal system shall pay a proportionate share of the minimum benefit based on the ratio of the member's service in that reciprocal system to the member's total service in all the reciprocal systems.

(c) If the reciprocal system is an alternate retirement plan, survivor annuity benefits shall be contingent on whether the:

(1) Alternate retirement plan provides survivor annuity benefits; and

(2) Member selected survivor annuity benefits as a benefit under the alternate retirement plan. Contributory and Noncontributory Service Chart by Year of Entry into System (Elections and Re-entry may affect Individual Member Service Status)

All Members
1937 -1986	All Members	Contributory
1986 -1991	All Members	Contributory unless elect Noncontributory
1991 - 1999	All Members	Noncontributory unless elect Contributory
School District Employees
1999 - 2007	Active	One-time election to be Contributory orNoncontributory, no election made by 7/1/2000, status on 6/30/2000
	Inactive	One-time election to be Contributory or Noncontributory upon reentering system, no election then enrolled in the plan that he or she was enrolled in before reentering ATRS
New	Contract one hundred eighty-one (181) days or more - Contributory Contract one hundred eighty (180) days or less - Noncontributory, may elect Contributory, election must be made one (1) year from hire date No contract, member must be noncontributory
2005 - 2021	Nonteacher to Teacher or Administrator	Contract one hundred eighty-one (181) days or more - Contributory. If position change happens during the year, election is effective first of next fiscal year All Noncontributory members may elect Contributory
2007 - 2021	All Members	May elect Contributory
New	Contract one hundred eighty-one (181) days or more - Contributory Contract 180 days or less -• Noncontributory, may elect Contributory• No contract - Noncontributory, may elect Contributory
Inactive	May elect Contributory
2021	Nonteacher to Teacher or Administrator	Contract one hundred eighty-five (185) days or more - Contributory. If position change happens during the year, election is effective first of next fiscal year. All Noncontributory members may elect Contributory
2021 -	All Members	May elect Contributory
	A member with A member with New	Contract one hundred eighty-five (185) days or more - Contributory Contract one hundred eight-four (184) days or less- Noncontributory, may elect Contributory No contract - Noncontributory, may elect Contributory unless already Contributory
Inactive	May elect Contributory
State Agency Employees
1999 - 2007	Full-Time Employment	Must be Contributory
Part-Time Employment	Must be Noncontributory
2007 -	Full-Time Employment	Must be Contributory
Part-TimeEmployment	Noncontributory, may elect to be Contributory