24 CAR § 10-328. Reciprocal service credit — Survivor annuity benefits

(a) If survivor annuity benefits are payable by more than one (1) reciprocal system to an eligible survivor of a deceased member, a survivor who receives annuity benefit payments shall not receive, as a percentage of the deceased member's final salary or as a minimum dollar amount, more than the largest amount payable by a single reciprocal system. (b)(1) The Arkansas Teacher Retirement System shall prorate minimum benefits payable to a survivor with other reciprocal systems that have a minimum benefit provision in their plans. (2) Each reciprocal system shall pay a proportionate share of the minimum benefit based on the ratio of the member's service in that reciprocal system to the member's total service in all the reciprocal systems. (c) If the reciprocal system is an alternate retirement plan, survivor annuity benefits shall be contingent on whether the: (1) Alternate retirement plan provides survivor annuity benefits; and (2) Member selected survivor annuity benefits as a benefit under the alternate retirement plan. Contributory and Noncontributory Service Chart by Year of Entry into System (Elections and Re-entry may affect Individual Member Service Status) All Members 1937 -1986 All Members Contributory 1986 -1991 All Members Contributory unless elect Noncontributory 1991 - 1999 All Members Noncontributory unless elect Contributory School District Employees 1999 - 2007 Active One-time election to be Contributory or Noncontributory, no election made by 7/1/2000, status on 6/30/2000 Inactive One-time election to be Contributory or Noncontributory upon reentering system, no election then enrolled in the plan that he or she was enrolled in before reentering ATRS New Contract one hundred eighty-one (181) days or more - Contributory Contract one hundred eighty (180) days or less - Noncontributory, may elect Contributory, election must be made one (1) year from hire date No contract, member must be noncontributory 2005 - 2021 Nonteacher to Teacher or Administrator Contract one hundred eighty-one (181) days or more - Contributory. If position change happens during the year, election is effective first of next fiscal year All Noncontributory members may elect Contributory 2007 - 2021 All Members May elect Contributory New Contract one hundred eighty-one (181) days or more - Contributory Contract 180 days or less - • Noncontributory, may elect Contributory • No contract - Noncontributory, may elect Contributory Inactive May elect Contributory 2021 Nonteacher to Teacher or Administrator Contract one hundred eighty-five (185) days or more - Contributory. If position change happens during the year, election is effective first of next fiscal year. All Noncontributory members may elect Contributory 2021 - All Members May elect Contributory A member with A member with New Contract one hundred eighty-five (185) days or more - Contributory Contract one hundred eight-four (184) days or less - Noncontributory, may elect Contributory No contract - Noncontributory, may elect Contributory unless already Contributory Inactive May elect Contributory State Agency Employees 1999 - 2007 Full-Time Employment Must be Contributory Part-Time Employment Must be Noncontributory 2007 - Full-Time Employment Must be Contributory Part-Time Employment Noncontributory, may elect to be Contributory