The Arkansas Teacher Retirement System is a defined benefit retirement plan established by state law for public school and other public education employees in Arkansas. It is administered as a “qualified” government sponsored retirement plan under the provisions of IRS § 401(a). The state statutes, Arkansas Code § 24-7-201 et. seq., containing the benefit provisions for the plan are supplemented by ATRS Rules and Regulations. These laws and rules describe retirement benefits available and the conditions under which an ATRS member or beneficiary is eligible to receive them.
A member becomes eligible for benefits in the ATRS plan by accruing Service Credit and salary with a Participating Employer.