Ark. Code Ann. § 24-6-223:
24-6-223 Interest in fund not transferable or subject to legal process.
(a) No person entitled to any interest or share in any pension, any return of contributions or accumulated contributions, or any other benefit payable or to be made payable from funds of the system shall have the right to anticipate such entitlement or to sell, assign, pledge, mortgage, or otherwise dispose of or encumber such entitlement, nor shall any interest or share in any pension, any return of contributions or accumulated contributions, or any other benefit payable or to be made payable from funds of the system be liable for the debts or liabilities of the person or persons entitled thereto, or be subject to attachment, garnishment, execution, levy, sale, or judicial proceedings, or be transferable by any means, voluntarily or involuntarily, except as expressly provided for in this subchapter.
(b) Should a member be covered by a group insurance or prepayment plan participated in by the Department of Arkansas State Police and should he or she be permitted to, and elect to, continue the coverage as a retirant, nothing contained in this section shall prevent the board, upon the member's written request, from deducting from his or her pension the payments required of him or her to continue coverage under the group insurance or prepayment plan.
(c) The State of Arkansas shall have the right of setoff for any claim arising from embezzlement by, or fraud of, a member, retirant, or beneficiary.
Last Amended: Acts
Acts 1951, No. 311, § 8; 1953, No. 309, § 4; 1959, No. 484, § 8; A.S.A. 1947, § 42-458.