(a) The Board of Trustees of the Arkansas Teacher Retirement System shall determine the:

1. (1) Number of years and corresponding fractions for service that may be credited to a member; and
2. (2) Amount of service to be credited to a member.

(b)

1. (1) A member shall earn one (1) year of credited service if the member completes a full service year.
2. (2) A member shall not earn more than one (1) year of credited service in a fiscal year.
3. (3) The Arkansas Teacher Retirement System shall certify proof of a member’s service on forms and with documentation required by the system.

(c)

1. (1) Unless otherwise provided by law, paid or unpaid accrued, unused sick leave shall not be credited as service in the system.
2. (2) If a member dies during active service on or after July 1, 2013, the member’s unused catastrophic leave and unused donated leave shall not be credited as service.

(d)

1. (1) A member shall not accumulate service credit in the system during the time that payments under a contract buyout agreement, settlement, claim, judgment, arbitration award, decree, or court-ordered payment are paid to the member by a covered employer unless the member continues to work on-site for the covered employer.
2. (2) A member shall not receive service credit or additional salary from the system under a settlement agreement or court order unless purchased at actuarial cost.
3. (3) The system shall not permit a member to use unearned future service credit or nonqualified service credit purchased through a contract buyout settlement agreement with a school district to retire under age and service retirement or disability retirement before the member’s employment contract with the school district would naturally have terminated.

(g)

1. (1) Beginning in the 2011-2012 fiscal year, a contributory member’s service days shall be carried forward from previous fiscal years until at least forty (40) days of service are earned by the member.

2. (2) Service days shall not be carried forward for a contributory member if the member earns at least forty (40) days of service in a fiscal year by using:

   1. (A) Regular service days;
   2. (B) Accumulated service days; or
   3. (C) Both regular service and accumulated service days.

(i)

1. (1) Beginning July 1, 2011, a member employed in a specialized support position shall earn one (1) day of credited service for each day of service provided by the member if the:

   1. (A) Specialized support position is certified as a specialized support position to the system by the covered employer at the time the covered employer first reports the employment of the member to the system; and
   2. (B) Covered employer reasonably determines that the member performed the regular and usual service expected of an employee in that position during the work day.

2. (2)

   1. (A) A member who is employed in a specialized support position and does not have a contract specifying the number of service days shall earn one (1) day of service credit for each day of service provided by the member if the:

(i) Specialized support position is certified as a specialized support position to the system by the covered employer at the time the covered employer first reports the employment of the member to the system; and

1. (ii) Covered employer reasonably determines that the member performed the regular and usual service expected of an employee in that position during the days worked by the member.

   1. (B) A member described in subdivision (g)(2) of this section shall earn one (1) day of credited service for each day of service provided by the member regardless of whether the member works for less than four (4) hours on a work day.

2. (3) The credited service earned by a member who is employed in a nonspecialized support position and does not work for at least four (4) hours each working day shall be:

   1. (A) Calculated by totaling the number of hours worked by the member in a fiscal quarter; and
   2. (B) Then dividing the totaled number of hours worked by four (4).