Opinion No.

The Honorable M. Olin Cook State Representative 206 South Enid Avenue Russellville, AR 72801-4534

Dear Representative Cook:

You have requested an Attorney General opinion concerning the interaction of Act 773 of 1999 and the Teacher Fair Dismissal Act (A.C.A. § 6-17-1501et seq.).

You note that Act 773 of 1999 requires school districts to cease making contributions to tax qualified retirement plans for T-DROP teachers (except when such contributions are made pursuant to contractual obligations incurred prior to February 1, 1999). If a school district terminates its retirement plan contributions…