Arkansas Code Title 21. Public Officers and Employees § 21-5-510. Liability of state or political subdivision

(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.