Arkansas Code § 24-10-403

Asset accounts
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All the assets of the Arkansas Local Police and Fire Retirement System shall be held in four (4) accounts, namely: (1) The members' deposit account; (2) The employer accumulation account; (3) The retirement reserve account; and (4) The income-expense account. Acts 1981, No. 364, § 6; A.S.A. 1947, § 12-3806.
All the assets of the Arkansas Local Police and Fire Retirement System shall be held in four (4) accounts, namely: (1) The members' deposit account; (2) The employer accumulation account; (3) The retirement reserve account; and (4) The income-expense account. Acts 1981, No. 364, § 6; A.S.A. 1947, § 12-3806.
All the assets of the Arkansas Local Police and Fire Retirement System shall be held in four (4) accounts, namely: (1) The members' deposit account; (2) The employer accumulation account; (3) The retirement reserve account; and (4) The income-expense account. Acts 1981, No. 364, § 6; A.S.A. 1947, § 12-3806.
All the assets of the Arkansas Local Police and Fire Retirement System shall be held in four (4) accounts, namely:
(1) The members' deposit account;
(2) The employer accumulation account;
(3) The retirement reserve account; and
(4) The income-expense account.
Acts 1981, No. 364, § 6; A.S.A. 1947, § 12-3806.

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