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Calculation of Final Average - Arkansas Secretary of State - sos arkansas

Calculation of Final Average - Arkansas Secretary of State - sos arkansas 2025

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The document outlines the regulations and policies regarding the calculation of final average salary, proof of service credit, age and service retirement eligibility, and rules for retirants returning to covered employment within the Arkansas Teacher Retirement System (ATRS). It defines key terms such as 'salary', 'final average salary', and 'reciprocal service', and establishes guidelines for determining retirement benefits based on years of service and contributions. Additionally, it addresses limitations on earnings for retirees who return to work, including provisions for waivers in specific circumstances.

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