24 CAR § 10-823. Qualified domestic relations order — Computation of benefit payments

(a)(1) The Arkansas Teacher Retirement System shall compute an alternate payee's monthly annuity benefit under a QDRO accepted by the system by using the benefit formula in effect at the time of the member’s retirement. (2) When computing an alternate payee’s monthly retirement annuity benefit under a QDRO accepted by the system, the system shall include only service credit earned by the member during the marriage. (b) If the QDRO issued by the circuit court assigns a marital portion or other part of a member’s interest in his or her T-DROP plan deposits and interest, the benefits in the member’s T-DROP account shall be computed as a separate calculation as provided by the model qualified domestic relations order adopted by the system.