Section 24-10-616 - Subjection of benefit rights to legal process(a)(1) Except as otherwise provided in this chapter, the right of a person to an annuity, the return of accumulated contributions, the annuity itself, any annuity option, any other right accrued or accruing under this chapter, and all moneys belonging to a plan: (A) Are not subject to: (iv) The operation of bankruptcy or insolvency laws; or(v) Any claim or process of law; and(2) However, an employer shall have the right of setoff for any claim arising from embezzlement by, or fraud of, a member, retirant, or beneficiary.(b) A final administrative decision of the Board of Trustees of the Arkansas Local Police and Fire Retirement System may be appealed by filing a complaint in Pulaski County Circuit Court.Amended by Act 2021, No. 374,§ 2, eff. 4/1/2021.Acts 1981, No. 364, § 5; A.S.A. 1947, § 12-3805.