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GOV'T EMPLOYEES RET. v. GOV'T OF VIRGIN ISLANDS

Nos. 20-1749 and 20-1766.

995 F.3d 66 (2021)

GOVERNMENT EMPLOYEES RETIREMENT SYSTEM OF the VIRGIN ISLANDS, Appellant in No. 20-1766 v. The GOVERNMENT OF the VIRGIN ISLANDS; Commissioner of Finance of the Government of the Virgin Islands, Appellants in No. 20-1749.

United States Court of Appeals, Third Circuit.

Filed: April 9, 2021.

Attorney(s) appearing for the Case

Robert D. Klausner [ARGUED], Klausner, Kaufman, Jensen & Levinson, 7080 N. W. 4th Street, Plantation, FL 33317 Cathy M. Smith , Government Employees Retirement System 3438 Kronprindsens Gade, GERS Complex, Suite 1, St. Thomas, VI 00802, Counsel for Government Employees Retirement System.

Brigid F. Cech Samole , Katherine M. Clemente , Elliot H. Scherker , [ARGUED], Greenberg Traurig, LLP 333 Southeast 2nd Avenue, Suite 4400, Miami, FL 33131, Angel Taveras , Womble Bond Dickinson, LLP Independence Wharf, 470 Atlantic Avenue, Suite 600, Boston MA 02110, Carol L. Thomas-Jacobs , Office of Attorney General of Virgin Islands, Department of Justice, 34-38 Kronprindsens Gade, GERS Complex, 2nd Floor, St. Thomas, VI 00802, Counsel for Government of the Virgin Islands and Commissioner of Finance of Government of the Virgin Islands.

Ian H. Gershengorn , Jenner & Block LLP, 1099 New York Avenue, N.W., Suite 900, Washington DC 20001, Counsel for Amicus Appellees.

Before: SMITH, Chief Judge, CHAGARES and MATEY, Circuit Judges.

OPINION OF THE COURT

TABLE OF CONTENTS

I. Background and Procedural History...72

A. Legal Background...72

1. Creation of GERS in 1959...72

2. The 1968 amendments...72

3. The 2005 amendments...73

B. Procedural History...

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