Arkansas Code § 24-7-202(17), concerning the definition of25 "employment in a school" under the Arkansas Teacher Retirement System Act, is26 amended to add an additional subdivision to read as follows:27 (G) Employment with a covered employer that elects to28 treat embedded employees of a contractor as members of the system;2930 SECTION 2.
Covered Employer means the City of Cambridge or a Beneficiary of Assistance.
Covered Employee means an employee who is a “Covered Employee” within the meaning of Section 162(m) of the Code.
Severance from Employment means severance from employment with the Employer and any Related Entity. However, a Severance from Employment also occurs on any date on which an Employee ceases to be an employee of a public school, even though the Employee may continue to be employed by a Related Employer that is another unit of the State or local government that is not a public school or in a capacity that is not employment with a public school (e.g., ceasing to be an employee performing services for a public school but continuing to work for the same State or local government employer).