Board of Trustees of the State Police Retirement System v. Halsell

The majority correctly state the issue, which is whether the lump sum payment for accrued annual leave is salary for the purpose of computing retirement benefits under the State Police Retirement System.

Appellant’s retirement benefits are based upon his “final average salary.” Ark. Stat. Ann. § 42-451(B)(¿) (Repl. 1979). “Salary” means the compensation paid a member for service rendered by him as a state police officer.” Ark. Stat. Ann. § 42-451 (B)(k) (Repl. 1979).

Accrued annual leave is additional compensation earned by the employee. Ark. Stat. Ann. § 13-349(L) (Repl. 1979). And, it is…