OPINION
KIRSCH, Judge.
In this interlocutory appeal, the Board of Trustees of the Public Employees' Retirement Plan ("PERF Board") and State of Indiana challenge the trial court's ruling in favor of Indiana State Conservation Officers and Indiana Excise Police ("officers") that IC 5-10-5.5-10(b) requires the PERF Board to add to an officer's retirement allowance two and two-thirds percent of an officer's average annual salary for each year of an officer...
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