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IN RE CONCORD TEACHERS (NH RET. SYSTEM)

No. 2008-325.

969 A.2d 403 (2009)

Petition of CONCORD TEACHERS (NEW HAMPSHIRE RETIREMENT SYSTEM).

Supreme Court of New Hampshire.

Opinion Issued: April 8, 2009.

Attorney(s) appearing for the Case

McLane, Graf, Raulerson & Middleton, P.A., of Manchester (Scott H. Harris and Coleen M. Penacho, on the brief, and Mr. Harris orally), and Steven R. Sacks, of Concord, staff attorney, NEA-New Hampshire, by brief, for the petitioners.

Getman, Stacey, Schulthess & Steere, P.A., of Bedford (Andrew R. Schulman, on the brief and orally), for the respondent.

HICKS, J.

In this petition for a writ of certiorari, the petitioners, nineteen retired Concord teachers, seek review of the determination by the Board of Trustees (board) of the respondent, the New Hampshire Retirement System (NHRS), that early retirement benefits received in their final twelve months of employment were not exempt from the 150 percent cap on "[e]arnable compensation," RSA 100-A:1, XVII (Supp. 2008), because...

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