Statutes > Arkansas Statutes > Title 24 - Retirement And Pensions > Chapter 7 - Retirement of Employees of Schools and Educational Institutions > Subchapter 4 - Arkansas Teacher Retirement System -- Funds and Management of Assets > § 24-7-405 - Retirement fund assets accounts generally.

§ 24-7-405 - Retirement fund assets accounts generally.

24-7-405. Retirement fund assets accounts generally.

All the assets of the Arkansas Teacher Retirement System shall be recorded in five (5) accounts, namely:

(1) The members' deposit account;

(2) The employer accumulation account;

(3) The retirement reserve account;

(4) The survivor benefit account; and

(5) The income-expense account.