Opinion No.

Gail H. Stone, Executive Director Arkansas Public Employees Retirement System 124 West Capitol, Suite 400 Little Rock, Arkansas 72201

Dear Ms. Stone:

I am writing in response to your request for an opinion regarding the proper Arkansas Public Employees Retirement System ("APERS" or "System") service to be credited to certain district court judges who became "state district court judges" under a pilot program created by Act 663 of 2007, the relevant portions of which are contained in Section 2 thereof, which is codified at A.C.A. § 16-17-1101 — 1107 (Supp. 2007).1 The act established nineteen…