Arkansas has not opted out of the federal exemptions.
“Residents of this state having the right to claim exemptions in
a bankruptcy proceeding pursuant to 11 U.S.C. § 522 shall
have the right to elect either: (i) The property exemptions
provided by the Constitution and the laws of the State of
Arkansas; or (ii) The property exemptions provided by 11 U.S.
C. § 522(d).” Ark. Code Ann. § 16-66-217.