Arkansas Statutes
§ 24-7-1312 — Federal taxation
Arkansas § 24-7-1312
JurisdictionArkansas
Title24
This text of Arkansas § 24-7-1312 (Federal taxation) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 24-7-1312 (2026).
Text
(a)The Teacher Deferred Retirement Option Plan is intended to operate in accordance with 26 U.S.C. § 415 and other applicable sections of the Internal Revenue Code in a manner that protects the tax-qualified status of the system.
(b)Any provision of the plan that is found to be in conflict with an applicable provision of the Internal Revenue Code is hereby declared null and void.
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Related
Opinion No.
(Arkansas Attorney General Reports, 2006)
Legislative History
Amended by Act 2015, No. 301,§ 10, eff. 3/4/2015. Acts 1995, No. 1096, § 2.
Nearby Sections
15
§ 24-1-101
Assets and income for retirement systems§ 24-1-102
Annual valuation§ 24-1-103
Change of contribution rate§ 24-1-105
Liabilities exceeding thirty-year amortization period - Legislated benefit enhancement prohibited§ 24-1-106
Benefit enhancements§ 24-1-201
Declaration of policy§ 24-1-202
Definitions§ 24-1-203
Rules§ 24-1-206
Agents§ 24-1-207
Contributions - State employeesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 24-7-1312, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/24-7-1312.