(a)
(1) If a retirant and his or her eligible beneficiary, if any, of a local firemen's relief and pension fund authorized by this subchapter, both die before they have received in annuity payments a total amount equal to the accumulated contributions, including any interest credits standing to the retirant's credit in the system at the time of his or her retirement, the difference between the accumulated contributions and the total amount of annuities received by them shall be paid to the estate of the retirant or the estate of the retirant's beneficiary.
(2) If the retirant or the retirant's beneficiary dies intestate, the difference shall be paid to the heirs of the retirant or the retirant's beneficiary according to the Arkansas laws of descent and distribution, § 28-9-201 et seq., without regard to the residence of the retirant or the retirant's beneficiary at the time of death upon submission of sufficient proof of heirship to the board.
(b) If an active member dies and does not leave a beneficiary entitled to an annuity payment, the difference between the accumulated contributions, including any interest credits standing to the member's credit in the system at the time of his or her death, and the total amount of annuities received by him or her shall be paid to the estate of the member, or if the member dies intestate, shall be distributed to his or her heirs according to the Arkansas laws of descent and distribution, § 28-9-201 et seq., without regard to the residence of the member at the time of his or her death upon submission of sufficient proof of heirship to the board.
(c) The payments shall be made by the board in accordance with the order of the circuit court in cases involving an estate or directly to those authorized to receive payments according to the Arkansas laws of descent and distribution in cases of intestacy.