Arkansas Code § 21-5-903

Computing retirement benefits
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The amount by which an eligible employee's salary is reduced pursuant to a salary reduction agreement shall continue to be included as compensation for the purpose of computing retirement benefits. Acts 1987, No. 810, § 3.
The amount by which an eligible employee's salary is reduced pursuant to a salary reduction agreement shall continue to be included as compensation for the purpose of computing retirement benefits. Acts 1987, No. 810, § 3.
The amount by which an eligible employee's salary is reduced pursuant to a salary reduction agreement shall continue to be included as compensation for the purpose of computing retirement benefits. Acts 1987, No. 810, § 3.
The amount by which an eligible employee's salary is reduced pursuant to a salary reduction agreement shall continue to be included as compensation for the purpose of computing retirement benefits.
Acts 1987, No. 810, § 3.

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