24 CAR § 10-501. Definitions

As used in this subpart: (1) “Armed forces reserve” means one (1) of the reserve components of the United States Armed Forces; (2) “Domestic federal service” means service rendered as a teacher or administrator in a school or similar institution located on a military base or installation that is administered by the United States Department of Defense; (3) “Gap period” means one-quarter (1/4) of a fiscal year: (A) In which a member was an inactive member and either: (i) Unemployed; or (ii) Did not provide qualified service; and (B) For which the Arkansas Teacher Retirement System may grant the member permissive service credit; (4) “Out-of-state service” means service performed in a state other than Arkansas and in a position that would have been covered by the Arkansas Teacher Retirement System if the service had been actual service performed in Arkansas and covered by the Arkansas Teacher Retirement System; (5) “Overseas service” means service in: (A) An American-related overseas school that is sponsored and approved by either the United States Department of State or the United States Department of Defense; or (B) The Peace Corps or AmeriCorps VISTA (Volunteers in Service to America); (6) “Permissive service credit” means service: (A) That is credited under the Arkansas Teacher Retirement System for the purpose of calculating a member’s benefit; (B) That has not previously been credited under the Arkansas Teacher Retirement System; and (C) For which a member contributes or pays the amount necessary to fund the benefit attributable to the service as required by the Arkansas Teacher Retirement System; (7) "Private school service" means service rendered in a private school or agency that would have been covered by the Arkansas Teacher Retirement System if the: (A) Service had been rendered in a public school; (B) Private school or agency; (C) Has positions that would require the issuance of a teaching license in a public school based on a determination by the Arkansas Teacher Retirement System; or (D) Is recognized as a private education-related entity by resolution adopted by the Board of Trustees of the Arkansas Teacher Retirement System; (8) “Qualified service” means the service described in 26 U.S.C. § 415(n)(3)(C)(i) – (iv), as it existed on January 1, 2023; and (9) “Uniformed services of the United States” means service in the: (A) United States Armed Forces; (B) Army National Guard; (C) Air National Guard when engaged in active duty for: (i) Training; (ii) State active duty; (iii) Inactive duty training; or (iv) Full-time National Guard duty; (D) United States Commissioned Corps of the Public Health Service; and (E) Any other category of persons designated by the President of the United States in time of war or emergency.