Ark. Code § 28-66-101
As used in this chapter:
"Person" means an individual, a partnership, a corporation, or an association;
"Veterans' Administration" means the Veterans' Administration, its predecessors or successors;
"Income" means money received from the Veterans' Administration and revenue or profit from any property wholly or partially acquired therewith;
"Estate" means income on hand and assets acquired partially or wholly with income;
"Benefits" means all moneys paid or payable by the United States through the Veterans' Administration;
"Administrator" means the Administrator of Veterans Affairs of the United States or his successor;
"Ward" means a beneficiary of the Veterans' Administration;
"Guardian" means any fiduciary for the person or estate of a ward.
Ark. Code § 28-66-101