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BAUER v. CITY OF GRANDVIEW

No. WD 63037.

138 S.W.3d 810 (2004)

Richard BAUER, James Bruce, Steve Dwyer and Delbert Clark, Appellants, v. CITY OF GRANDVIEW, Respondent, Missouri Local Government Employees Retirement System, Amicus Curiae.

Missouri Court of Appeals, Western District.

July 20, 2004.

Attorney(s) appearing for the Case

Richard Helfand, Kansas City, MO, for Appellants.

James H. Ensz, Kansas City, MO, for Respondent.

J. Kent Lowry and Kimberly J. Shields, Jefferson City, MO, for Amicus Curiae.

Before LOWENSTEIN, P.J., and EDWIN H. SMITH and HOWARD, JJ.

VICTOR C. HOWARD, Judge.

Two current and two former employees (Employees) of the City of Grandview (City) filed a declaratory judgment action, seeking a declaration that City's matching contributions to Employees' deferred compensation accounts are "compensation" as defined by section 70.600(8).1 Thus, they contend City must report the contributions as compensation to Missouri's Local Government Employee's Retirement System (LAGERS) and...

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