AR SB146

Allows school resource officers indirectly paid by a school system employer to participate in the Arkansas Teacher Retirement System if they elect to do so on or after July 1, 2013.

Requires school resource officers to meet three conditions: be a retiree of a reciprocal system, be an Arkansas-certified law enforcement officer, and be employed primarily to provide services at a system employer.

Prohibits participating school resource officers from having participated in the Arkansas Police Officers' Deferred Retirement Option Plan and from being eligible to participate as an active member of their direct employer's public retirement system.

Requires system employers to adopt a resolution authorizing participation and agreeing to report service, pay contributions to the system, and perform all member services on behalf of the school resource officer.

Specifies that salary and service used for contributions and benefits shall be based on the school resource officer's compensation for services provided to the system employer, and service rendered before July 1, 2013 cannot be purchased.