§ 24-4-401. Contributions of members

(a) (1) The members’ deposit account shall be the account in which members’ contributions shall be accumulated with interest as stipulated by § 24-4-209(a) and from which shall be made transfers and refunds of contributions or accumulated contributions as provided in this act. (2) Upon the retirement of a member, his or her accumulated contributions […]

§ 24-4-402. Contributions of state and local government division employers — Accounts of retirement system

(a) (1) The employers’ accumulation account shall be the account in which shall be accumulated the contributions made by public employers to the Arkansas Public Employees’ Retirement System. (2) Upon the retirement of a member, the difference between the member’s annuity reserve and his or her accumulated contributions standing to his or her credit in […]