24 CAR § 1-106. Employer contributions for rehired retirees

(a) In compliance with Acts 2011, No. 558, when any employer covered by the Arkansas Public Employees’ Retirement System hires a system retiree into any position, that employer shall make the same employer contributions on behalf of the rehired retiree as it would have been required to make for a regular member holding the position in question. (b) However, nothing in this section shall be taken or interpreted as authorizing or permitting the rehired retiree to obtain additional retirement credit in the system as a result of these employer contributions.