BROCK, J.
In 1978, Supervisory Union 29 (now School Administrative Unit 29) brought a petition for declaratory judgment against the New Hampshire Department of Education and the New Hampshire Retirement System. At issue was the question who is obligated to make employer contributions to the State retirement system on behalf of John W. Day, who served as superintendent of Supervisory Union 29 from 1961 until his retirement on June 30, 1974.
S.U. 29 sought an...
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