Arkansas Code § 21-5-510

Liability of state or political subdivision
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The financial liability of the state, county, city, town, or other political subdivision under a deferred compensation program authorized by this subchapter shall be limited in each instance to: (1) An amount determined by reference to the value of the annuity contracts which may have been purchased with respect to any employee; (2) An amount determined by reference to the value of the employee's interest in a trust or custodial account holding mutual funds, in pooled investment funds, or in other investment vehicles purchased on behalf of the employee; and (3) Any amounts deferred but not paid over to the annuity contracts, trusts, or custodial accounts. Acts 1975, No. 669, § 7; A.S.A. 1947, § 12-1624; Acts 2001, No. 1596, § 5.
The financial liability of the state, county, city, town, or other political subdivision under a deferred compensation program authorized by this subchapter shall be limited in each instance to: (1) An amount determined by reference to the value of the annuity contracts which may have been purchased with respect to any employee; (2) An amount determined by reference to the value of the employee's interest in a trust or custodial account holding mutual funds, in pooled investment funds, or in other investment vehicles purchased on behalf of the employee; and (3) Any amounts deferred but not paid over to the annuity contracts, trusts, or custodial accounts. Acts 1975, No. 669, § 7; A.S.A. 1947, § 12-1624; Acts 2001, No. 1596, § 5.
The financial liability of the state, county, city, town, or other political subdivision under a deferred compensation program authorized by this subchapter shall be limited in each instance to: (1) An amount determined by reference to the value of the annuity contracts which may have been purchased with respect to any employee; (2) An amount determined by reference to the value of the employee's interest in a trust or custodial account holding mutual funds, in pooled investment funds, or in other investment vehicles purchased on behalf of the employee; and (3) Any amounts deferred but not paid over to the annuity contracts, trusts, or custodial accounts. Acts 1975, No. 669, § 7; A.S.A. 1947, § 12-1624; Acts 2001, No. 1596, § 5.
The financial liability of the state, county, city, town, or other political subdivision under a deferred compensation program authorized by this subchapter shall be limited in each instance to:
(1) An amount determined by reference to the value of the annuity contracts which may have been purchased with respect to any employee;
(2) An amount determined by reference to the value of the employee's interest in a trust or custodial account holding mutual funds, in pooled investment funds, or in other investment vehicles purchased on behalf of the employee; and
(3) Any amounts deferred but not paid over to the annuity contracts, trusts, or custodial accounts.
Acts 1975, No. 669, § 7; A.S.A. 1947, § 12-1624; Acts 2001, No. 1596, § 5.

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