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ARKANSAS STATUTES AND CODES

§ 21-5-510 - Liability of state or political subdivision.

21-5-510. Liability of state or political subdivision.

The financial liability of the state, county, city, town, or other political subdivision under a deferred compensation program authorized by this subchapter shall be limited in each instance to:

(1) An amount determined by reference to the value of the annuity contracts which may have been purchased with respect to any employee;

(2) An amount determined by reference to the value of the employee's interest in a trust or custodial account holding mutual funds, in pooled investment funds, or in other investment vehicles purchased on behalf of the employee; and

(3) Any amounts deferred but not paid over to the annuity contracts, trusts, or custodial accounts.

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