
Main Line: 479.443.2705
Fax Line: 479.443.2718
Email: info@rmp.law
Bentonville – 479-553-9800
Jonesboro – 870-394-5200
Little Rock – 501-954-9000
Arkansas tax rules continue to shift, and what you can deduct in 2026 may look different than you expect. From individual write-offs to business-related deductions, small changes in the law can have a real impact on what stays in your pocket. This guide breaks down the Arkansas tax deductions worth paying attention to now, so you can plan ahead and avoid costly surprises later.
On Tuesday, the Federal Trade Commission issued a new Rule putting an end to employment-related non-compete clauses. In its justification for the rule, the FTC called non-compete clauses “an unfair method of competition” and stated it is a “violation for [employers] to… enter into non-compete clauses (“non-competes”) with workers.” In today’s very competitive labor market, the new FTC Rule creates a significant disruption for employers.
This new FTC provision—set to take effect in 120 days—renders existing non-compete agreements unenforceable. Existing non-compete agreements with senior executives will remain enforceable, although employers cannot require newly hired senior executives to sign such an agreement.
After the Rule takes effect, employers are required to deliver personal notice to employees (past and present) who signed a non-compete agreement informing them agreements are no longer enforceable. In the notice, employers must inform employees they are free to accept any job or start any business, even if it is directly competitive with the employer.
Compliance with the FTC Rule is not optional. Employers should consider new ways they can protect against a former employee gaining a competitive advantage by using the employer- provided training, the relationships made possible by the employer, or the confidential information learned from the employer. RMP can assist you in navigating this disruption and can provide advice on how to most effectively protect your vital business interests going forward.
RMP Attorneys At Law has an experienced Employment Law Attorney team dedicated to helping you navigate these changes. If you have any questions or would like guidance, reach out to one of our employment attorneys, Tim Hutchinson, Seth Haines, Larry McCredy, or Taylor Baltz or call 479.443.2705.
However, executors have legal duties, and the failure to carry out those duties properly can result in personal liability in certain circumstances.
This guide explains an executor’s responsibilities under Arkansas law, situations where personal liability may arise, and why careful administration matters.

When a decedent dies with a will (i.e., “testate”), the executor is the person named in the decedent’s will and thereafter appointed by the probate court to administer the deceased person’s estate. If a decedent dies without a will (i.e., “intestate”), the court appoints the person responsible for administering the decedent’s estate based on an order of priority prescribed by statute, and this person is called the administrator. The executor or the administrator may also be referred to as a personal representative. Unless otherwise indicated, reference to an executor in this article will include reference to personal representatives generally.
Under Arkansas law, the court issues letters testamentary (in the case of an executor) or letters of administration (in the case of an administrator), which grant legal authority to act on behalf of the estate. An executor acts as a fiduciary, meaning they must exercise the utmost good faith in all transactions affecting the estate and may not advance their own personal interests at the expense of the heirs or beneficiaries.
An executor’s responsibilities generally include:
The executor fulfills these duties and takes care of other administrative matters under the supervision of the probate court.
An executor may face personal liability if the estate incurs damages caused by the executor’s breach of his or her fiduciary duty. Such a breach could include:
Liability is unlikely to arise simply because a mistake was made, but serious errors or neglect of applicable duties can expose an executor to financial responsibility.
The potential for an executor to face personal liability increases in certain common scenarios. Issues are more likely to arise when:
In other words, if the estate or the assets themselves are more complex, if the executor wears multiple hats, or if the proper procedures are not followed, the executor risks exposure. These situations increase the importance of careful administration.
Executors are often family members who agree to serve without fully understanding the legal responsibilities involved. Personal liability can arise unexpectedly, but it is often avoidable with proper guidance early on. Before taking any action on behalf of the estate, an executor should familiarize himself or herself with the duties imposed by the Arkansas Probate Code and should understand that the role comes with real legal obligations enforceable by the probate court.
You may want legal guidance if:
RMP Law assists Arkansas executors and beneficiaries with probate administration and estate disputes. If you have questions about executor duties or potential liability, contact RMP Law at 479-443-2705 or use our Message Us form.

Main RMP Number: 479-443-2705
Bentonville – 479-553-9800
Jonesboro – 870-394-5200
Little Rock – 501-954-9000

DISCLAIMER: The information provided on this website does not constitute legal advice. Instead, all information, content, and materials available on this site are for general informational purposes. Information on this website may not constitute the most up-to-date legal or other information. Readers of this website should contact their attorney to obtain advice with respect to any particular legal matter.
However, executors have legal duties, and the failure to carry out those duties properly can result in personal liability in certain circumstances.
This guide explains an executor’s responsibilities under Arkansas law, situations where personal liability may arise, and why careful administration matters.

When a decedent dies with a will (i.e., “testate”), the executor is the person named in the decedent’s will and thereafter appointed by the probate court to administer the deceased person’s estate. If a decedent dies without a will (i.e., “intestate”), the court appoints the person responsible for administering the decedent’s estate based on an order of priority prescribed by statute, and this person is called the administrator. The executor or the administrator may also be referred to as a personal representative. Unless otherwise indicated, reference to an executor in this article will include reference to personal representatives generally.
Under Arkansas law, the court issues letters testamentary (in the case of an executor) or letters of administration (in the case of an administrator), which grant legal authority to act on behalf of the estate. An executor acts as a fiduciary, meaning they must exercise the utmost good faith in all transactions affecting the estate and may not advance their own personal interests at the expense of the heirs or beneficiaries.
An executor’s responsibilities generally include:
The executor fulfills these duties and takes care of other administrative matters under the supervision of the probate court.
An executor may face personal liability if the estate incurs damages caused by the executor’s breach of his or her fiduciary duty. Such a breach could include:
Liability is unlikely to arise simply because a mistake was made, but serious errors or neglect of applicable duties can expose an executor to financial responsibility.
The potential for an executor to face personal liability increases in certain common scenarios. Issues are more likely to arise when:
In other words, if the estate or the assets themselves are more complex, if the executor wears multiple hats, or if the proper procedures are not followed, the executor risks exposure. These situations increase the importance of careful administration.
Executors are often family members who agree to serve without fully understanding the legal responsibilities involved. Personal liability can arise unexpectedly, but it is often avoidable with proper guidance early on. Before taking any action on behalf of the estate, an executor should familiarize himself or herself with the duties imposed by the Arkansas Probate Code and should understand that the role comes with real legal obligations enforceable by the probate court.
You may want legal guidance if:
RMP Law assists Arkansas executors and beneficiaries with probate administration and estate disputes. If you have questions about executor duties or potential liability, contact RMP Law at 479-443-2705 or use our Message Us form.

Main RMP Number: 479-443-2705
Bentonville – 479-553-9800
Jonesboro – 870-394-5200
Little Rock – 501-954-9000

DISCLAIMER: The information provided on this website does not constitute legal advice. Instead, all information, content, and materials available on this site are for general informational purposes. Information on this website may not constitute the most up-to-date legal or other information. Readers of this website should contact their attorney to obtain advice with respect to any particular legal matter.
Main Line: 479.443.2705
Fax Line: 479.443.2718
Email: info@rmp.law
Bentonville – 479-553-9800
Jonesboro – 870-394-5200
Little Rock – 501-954-9000
JOHNSON
5519 Hackett Street, Suite 300
Springdale, AR 72762
BENTONVILLE
809 SW A Street, Suite 105
Bentonville, AR 72712
JONESBORO
710 Windover Road, Suite B
Jonesboro, AR 72401
LITTLE ROCK
17901 Chenal Parkway, Suite 200
Little Rock, AR 72223