Youth participants — Summer work programs.
Ark. Code Ann. § 24-7-507
in effect(a) At the request of the Arkansas Teacher Retirement System, a covered employer shall provide the system with a memorandum of understanding, partnership agreement, or another similar document related to the covered employer's actions as a pass-through fiscal agent for participants described in § 24-7-202(16)(B).
(b) A covered employer who acts as a pass-through fiscal agent shall not be required to report participants described in § 24-7-202(16)(B) as "employees" for purposes of the system.
(c) The Board of Trustees of the Arkansas Teacher Retirement System shall promulgate rules for the implementation of this section.
Source: Arkansas General Assembly, Acts of 2021-2026 (arkleg.state.ar.us)URL: https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2021R%2FPublic%2F&file=691.pdf&ddBienniumSession=2021%2F2021RFetched: 11/8/2026
