LINDER, J.
In 1998, three teachers in Harrisburg School District # 7 (the district) retired at the end of the school year. In doing so, they took advantage of a provision in the collective bargaining agreement (CBA) between the district and the Harrisburg Education Association (association) that provides for an early retirement incentive in the form of a monthly stipend and insurance benefits for teachers who voluntarily retire before age 65. The district determined...
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