(1) The Director of the Employee Benefits Division shall have administrative responsibility for developing, implementing, and maintaining cafeteria plans on behalf of state employees and may promulgate necessary rules as he or she deems necessary to carry out the provision of this section.
(2) This section shall not apply to separate cafeteria plans established by governmental entities prior to April 18, 2001.
(3) However, the exempt governmental entities may choose to participate in a cafeteria plan established pursuant to this section.
(4) The Arkansas State Police Employee Health Plan shall be exempt from any mandatory participation required by this section.