(a) The membership of the Arkansas Teacher Retirement System shall include the following persons:

(1) All teachers who last began service on or after July 1, 1971, and whose service is not covered by another retirement plan similar in purpose to the Arkansas Teacher Retirement System, except Social Security; and

(2)

(A) All nonteachers who begin nonteaching service on or after July 1, 1989, and whose nonteaching service is not covered by another retirement plan similar in purpose to the Arkansas Teacher Retirement System, except Social Security.

(B)

(i) All nonteachers who began nonteaching service before July 1, 1989, whose nonteaching service is covered or coverable by the Arkansas Public Employees' Retirement System shall continue to be covered by the Arkansas Public Employees' Retirement System for all nonteaching service, both past and future, unless the nonteacher elects to have the nonteaching service after July 1, 2001, covered by the Arkansas Teacher Retirement System under subdivision (a)(2)(C) of this section.

(ii) These nonteachers who began service before July 1, 1989, shall be considered members of a closed system to be administered by the Arkansas Public Employees' Retirement System.

(iii) The employer contribution rate for this closed system shall be established at a rate necessary to fund all present and future liabilities until such time as there are no longer members, retirants, or deferred annuitants.

(C)

(i) Beginning July 1, 2001, and each July 1 of each year thereafter, nonteachers who participate in the Arkansas Public Employees' Retirement System may elect to become members of the Arkansas Teacher Retirement System.

(ii) Service credit while a member of the Arkansas Public Employees' Retirement System cannot be established in the Arkansas Teacher Retirement System.

(iii) The election to withdraw from the Arkansas Public Employees' Retirement System and become a member of the Arkansas Teacher Retirement System shall be made by May 31, 2001, or by May 31 of each year thereafter, and notice of the election shall be made in writing and filed with the Arkansas Teacher Retirement System.

(iv) The election to participate in the Arkansas Teacher Retirement System shall be irrevocable.

(3)

(A) School resource officers who are qualified under this subdivision (a)(3) and elect to participate in the system on or after July 1, 2013.

(B) To participate in the system:

(i) A school resource officer paid indirectly by a system employer shall be:

(a) A retiree of a reciprocal system;

(b) An Arkansas-certified law enforcement officer; and

(c) Employed primarily to provide services at a system employer; and

(ii) A school resource officer paid indirectly by a system employer shall not:

(a) Have participated in the Arkansas Police Officers' Deferred Retirement Option Plan; and

(b) Be eligible to participate as an active member of the public retirement system that covers the direct employer of the school resource officer.

(C) A school resource officer shall not receive retirement credit for the same service or salary in another public retirement system in Arkansas.

(D)

(i) A system employer may authorize a school resource officer who is indirectly paid by the system employer to participate as a member of the system by adopting a resolution.

(ii) A resolution adopted by the system employer shall:

(a) Authorize a school resource officer employed by the system employer to participate as a member of the system; and

(b) State the employer's agreement to act as the system employer for the purpose of reporting service, paying contributions to the system on behalf of a school resource officer, and performing all member services as if the school resource officer were directly employed by the system employer.

(iii) A school resource officer paid indirectly by a system employer is not eligible to participate as a system member unless the system employer explicitly authorizes such participation by resolution.

(E)

(i) The salary and service used to determine contributions and benefits in the system shall be based on the salary paid to the school resource officer for performing the services of a school resource officer for the system employer.

(ii) If an employer reimburses another public entity for the payment of the school resource officer's salary and salary-related costs, the employer receiving the employment services of the school resource officer shall be the system employer for the purpose of system participation and not the direct public employer.

(iii) If a system employer pays all or part of a school resource officer's salary indirectly by reimbursing a law enforcement agency in Arkansas, the system shall treat all salary indirectly paid by the system employer to the school resource officer as if it had been paid by the system employer directly.

(F) If a school resource officer becomes a member of the system and his or her salary is paid indirectly by a system employer, then the only employer contribution due on the salary shall be the employer contribution payable to the system.

(G) Service as a school resource officer rendered before July 1, 2013, shall not be purchased.

(b)

(1) A person who has excluded himself or herself from membership before July 1, 1991, may rescind the exclusion by filing with the system a membership data form.

(2) The rescission shall be effective July 1 of the fiscal year in which it is exercised.

(3) At the direction of the person, the membership may be prospective only, or both prospective and retroactive.

(4)

(A) Before July 1, 2011, for the membership to be retroactive, the member shall pay to the system both the member contributions and the employer contributions that would have been paid to the system if there had been no exclusion, plus interest from the effective date of the excluded service to the date of payment in full.

(B) On or after July 1, 2011, excluded service may be established by paying the actuarial equivalent of the member's benefits to the system.

(c) In any case of question as to the system membership status of any person, the Board of Trustees of the Arkansas Teacher Retirement System shall have the final power to decide the question.

(d)

(1) Membership in the system shall be a condition of employment under subsections (a) and (b) of this section.

(2) However, except as provided in this section, individual members who are employed for less than one-fourth (1/4) of a fiscal year under § 24-7-601 shall not be eligible for any credit or benefit in the system.