Arkansas Public Employees Retirement System v. Jo West Taylor

Summary

The court affirmed the administrative determination that Taylor had not terminated her covered employment because she continued performing the duties of county treasurer despite being removed from the payroll. It held that her election to retire was irrevocable under the governing APERS statutes and regulations, so she could not resume accruing service credit, but her retirement benefits were forfeited only until she satisfied the termination requirement. The case was remanded for reinstatement of the Board's decision.