24 CAR § 10-318. Contributory election — Employer reporting errors

(a)(1) A member shall be considered to be noncontributory for the first year of service with a covered employer if the member: (A) Was an inactive member who returned to covered employment as an active member after July 1, 1999; and (B) Is reported incorrectly as noncontributory by his or her covered employer for his or her first year of service with the covered employer. (2) The Arkansas Teacher Retirement System shall notify the covered employer of the member's contributory status. (3) The member shall begin making contributions to the system effective the next July 1 following the member's first year of service with the covered employer. (b)(1) A member shall be considered to be noncontributory for his or her first year of service with a covered employer if the member is a new member of the system and incorrectly reported as noncontributory by his or her covered employer for the first year. (2) The system shall notify the covered employer of the member's contributory status. (3) The member shall begin making contributions to the system effective the next July 1 following the member's first year of service with the covered employer and the covered employer shall correctly report the member as contributory.