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ELMIRA TEACHERS' ASSOCIATION v. ELMIRA CITY SCHOOL DISTRICT

53 A.D.3d 757 (2008)

861 N.Y.S.2d 195

ELMIRA TEACHERS' ASSOCIATION, by its President, DOUGLAS S. MARTIN, et al., Respondents-Appellants, and ROBERT BAILEY et al., Respondents, v. ELMIRA CITY SCHOOL DISTRICT et al., Appellants-Respondents. (Action No. 1.) DONALD W. MORSE, Respondent, v. ELMIRA CITY SCHOOL DISTRICT et al., Appellants. (Action No. 2.)

Appellate Division of the Supreme Court of the State of New York, Third Department.

Decided July 3, 2008.

Cardona, P.J.

In February 2001, defendant Elmira City School District entered into a contract with Horizon Benefits Administration, Inc. to act as the third-party administrator of the District's retirement savings plan offered to employees under section 403 (b) of the Internal Revenue Code (26 USC). Although participation in the plan was voluntary, employees who chose to participate were required to enter into a salary reduction agreement (hereinafter SRA) with the...

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