(b) The highest of the following shall be used to calculate a dependent child’s survivor annuity benefit:

1. (1) The total salary that the qualifying member would have received in the fiscal year in which the qualifying member died; or
2. (2) The qualifying member’s highest salary in another fiscal year.

(d) If more than one (1) dependent child of a qualifying member receives survivor annuity benefits, each dependent child's survivor annuity benefit shall:

1. (1) Remain at the initial monthly amount; and
2. (2) Not be readjusted if the survivor annuity benefit payments to one (1) or more of the dependent children terminates.

(e) A dependent child shall receive monthly survivor annuity benefits:

1. (1) Beginning the month after the qualifying member’s death if the survivor application is filed with the Arkansas Teacher Retirement System by the end of the sixth full calendar month following the qualifying member’s death; or
2. (2) If a survivor application is not filed with the system by the end of the sixth full calendar month following the qualifying member’s death, beginning the month in which the survivor application is filed with the system.

(f) A dependent child shall submit the following documents to the system before a survivor annuity benefit payment is issued to the dependent child:

1. (1) Proof of the qualifying member’s death and date of death from the qualifying member’s death certificate or another legally acceptable document;
2. (2) Proof of the dependent child’s taxpayer identification number from a Social Security card or other authenticating documents;
3. (3) Proof that the dependent child is a child of the qualifying member from the dependent child’s birth certificate or another legally acceptable document;
4. (4) Proof of the dependent child's date of birth from a birth certificate or another authenticating document;
5. (5) If applicable, a file-marked court order finding the dependent child physically or mentally incapacitated; and

6. (6) If applicable, proof of enrollment as a full-time student from an accredited:

   1. (A) Secondary school;
   2. (B) College;
   3. (C) University; or
   4. (D) Vocational-technical school.

(g)

1. (1) A deposit account designated to receive a survivor annuity benefit payment for the benefit of a dependent child who is under eighteen (18) years of age shall conform with:

   1. (A) The Arkansas Uniform Transfers to Minors Act, Arkansas Code § 9-26-201 et seq.; or
   2. (B) A court order in a guardianship proceeding for the benefit of the dependent child.

2. (2) Each survivor annuity benefit payment shall:

   1. (A) Be made as a separate payment to the eligible dependent child in the appropriate deposit account; and
   2. (B) Not be comingled with payments to other family members.