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AGO Opinions with Topic: PUBLIC EMPLOYEES' RETIREMENT SYSTEM
AGO 1982 No. 6 >  May 27, 1982
PENSIONS - RETIREMENT - PUBLIC EMPLOYEES' RETIREMENT SYSTEM - TEACHERS' RETIREMENT SYSTEM
LIABILITY FOR ADDED PENSION COSTS Payment of a lump sum amount to a retiree for accrued annual leave at the time of his or her termination of employment does not constitute a salary increase for the purposes of § 34, chapter 52, Laws of 1982, 1st Ex. Sess. or § 2, chapter 10, Laws of 1982, 1st Ex. Sess. relating to employer liability for increased retirement benefit costs under the laws governing the Public Employees' Retirement System and the State Teachers' Retirement System, respectively.
AGLO 1982 No. 17 >  June 29, 1982
PENSIONS - RETIREMENT - PUBLIC EMPLOYEES' RETIREMENT SYSTEM - TEACHERS' RETIREMENT SYSTEM
LIABILITY OR ADDED PENSION COSTS (1) It is the level of salary increases which have been granted to all employees of the particular employer, and not merely certain classes of employees of that employer, which is to be looked to, under § 34, chapter 52, Laws of 1982, 1st Ex. Sess., in determining whether a salary increase granted to a particular employee (thereafter retiree) is so excessive as to result in employer liability for increased pension costs.
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