24 CAR § 10-401. Definitions

As used in this subpart: (1) "Actual service” means service rendered in a position covered by the Arkansas Teacher Retirement System, not including: (A) Purchased service credit; (B) Free service credit; or (C) Reciprocal service; (2) “Credited service” means service that is credited as service by the Arkansas Teacher Retirement System; (3) “Covered employer”, as it relates to outsourcing, means a public school, public educational agency, or other eligible employer participating in the Arkansas Teacher Retirement System, but does not include a nonmandatory employer or a PSHE employer as defined in Arkansas Code § 24-7-1602 or a covered employer that reports through the Arkansas Administrative Statewide Information System; (4) “Embedded employee” means a person who: (A) Provides an outsourced service on the premises of a covered employer; (B) Is employed and paid by an outsource contractor; and (C) Is not employed by: (i) A covered employer listed under Arkansas Code § 24-7-202; or (ii) An employer that offers the Arkansas Teacher Retirement System as an optional retirement plan as of the date of outsourcing; (5) "Full service year" means employment with a covered employer for one hundred sixty (160) days or more in a fiscal year; (6) “Participating employer” means a covered employer that outsources and opts for the embedded employees of all of the covered employer’s outsource contractors to become members of the Arkansas Teacher Retirement System; (7) “Service” means employment rendered as an employee; (8) “Specialized support position” means a position that: (A) Requires less than eight (8) working hours per day, including without limitation the positions of: (i) Bus driver; (ii) Custodial worker; and (iii) Cafeteria worker; and (B) A covered employer certifies as a specialized support position to the Arkansas Teacher Retirement System; (9) “Surcharge employer” means a covered employer that outsources and pays a surcharge to the Arkansas Teacher Retirement System; and (10) “Youth participant” means a person: (A) Who is: (i) Enrolled in a secondary public school as a student; and (ii) Employed through his or her participation in a summer work program for a period between the first day of June and the last day of August; and (B) Whose compensation is disbursed by a covered employer as part of an agreement between the covered employer and an administrator of the summer work program that designates the covered employer as a pass-through fiscal agent.