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CITY OF CONCORD v. STATE

No. 2011-462.

53 A.3d 576 (2012)

CITY OF CONCORD and another v. STATE of New Hampshire and another.

Supreme Court of New Hampshire.

Opinion Issued: August 31, 2012.

As Modified on Reconsideration September 28, 2012.

Attorney(s) appearing for the Case

Orr & Reno, P.A., of Concord (Jeffrey C. Spear and James P. Bassett on the brief, and Mr. Bassett orally), for the petitioners.

Michael A. Delaney, attorney general (Richard W. Head, associate attorney general, and Matthew G. Mavrogeorge, assistant attorney general, on the brief, and Mr. Mavrogeorge orally), for the State.

Getman, Schulthess & Steere, P.A., of Manchester (Andrew R. Schulman on the brief and orally), for the New Hampshire Retirement System.

LYNN, J.

The petitioners, the City of Concord, the County of Belknap, and Mascenic Regional School District, appeal an order of the Superior Court (McNamara, J.) denying their motion for summary judgment and granting summary judgment in favor of the respondent, the State of New Hampshire. We affirm.

I

The pertinent facts are not in dispute. The New Hampshire Retirement System (NHRS) is a tax qualified pension trust for certain public employees...

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