24 CAR § 10-407 – Employer reports — Payments after member’s death

(a) A salary earned by a member before the member’s death and paid after the member’s death is subject to deductions by the Arkansas Teacher Retirement System and the member’s covered employer shall report the member’s total salary and days of service in the covered employer’s quarterly report.
(b) Gratuitous payments made by a covered employer to a member after the death of the member shall not be:
1. (1) Considered the salary of the member;
2. (2) Subject to contribution requirements; and
3. (3) Included in the covered employer’s quarterly report to the system.