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  5. 533 N.W.2d 646 (1995)
 

APPLICATION OF ALLERS

Nos. C7-95-64, CX-95-172.

533 N.W.2d 646 (1995)

In the Matter of the APPLICATION OF John ALLERS and Konrad Stroh for Retirement Benefits.

Court of Appeals of Minnesota.

Review Denied August 30, 1995.

Attorney(s) appearing for the Case

Bruce P. Grostephan, Peterson, Engberg & Peterson, Minneapolis, for relators John Allers and Konrad Stroh.

Hubert H. Humphrey, III, Atty. Gen., Jon K. Murphy, Lucinda Jesson, Asst. Attys. Gen., St. Paul, for respondent Public Employees Retirement Association.

Considered and decided by SCHUMACHER, P.J., TOUSSAINT, C.J., and HOLTAN, J.

OPINION

HARVEY A. HOLTAN, Judge.

Relators John Allers and Konrad Stroh challenge the Public Employees Retirement Association's (PERA) determination of their pensions. In particular, Allers claims PERA erred in (1) denying him early retirement incentives, (2) failing to include "income reserve days" as "salary," and (3) altering his salary for the purpose of calculating his pension. Stroh joins Allers in contending that PERA exceeded its authority in refusing...

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