ADE Director's Communication Memo Form

Memo Number : LIC-10-026

Date Created : 03/23/2010


Co-op Directors
other: Business Managers/ CFOs

Type of Memo: Regulatory
Response Required: No
Section:   Human Resources/Licensure - Beverly A. Williams, Assistant Commissioner
Waiver of penalty for ATRS contributions

Regulatory Authority:
A.C.A. 24-7-411

Contact Person:
Beverly Williams

Phone Number:


During the 87th General Assembly Regular Session 2009, Senate Bill 170 (Act 467 of the regular session) amended A.C.A. 24-7-411 to include a waiver of penalty of delinquent employer contributions to the Arkansas Teacher Retirement System (ATRS). While other minor syntax edits were made in this act, the newly created subsection (c) is the focal point of this act and states the following:

(c) The board or its designee (ATRS is who it is referring to) may waive penalties and interest for an employer delinquency under this section if the board or its designee finds that:

(1) The delinquency was not the result of the employer's nondisclosure, fraud, or misrepresentation; and
(2) Under the circumstances, requiring payment of the delinquency by the employer would be unduly penal, burdensome, or result in a manifest injustice.

If school districts find themselves in this situation, superintendents and/or chief financial officers should not hesitate to contact the Arkansas Teacher Retirement System about the process to apply for this waiver. The phone number to the Arkansas Teacher Retirement System is (501) 682-1517.


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