24 CAR § 10-1209. Nonassignability and exemption from taxation and execution

The interests of participants under the Arkansas Teacher Retirement System Benefit Restoration Plan and Trust: (1) Are exempt from any state, county, municipal, or local tax; (2) Are not subject to execution, garnishment, attachment, or any other process of law whatsoever; and (3) Are unassignable and nontransferable.