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IN RE FARMINGTON TEACHERS ASS'N

No. 2007-779.

969 A.2d 422 (2009)

Petition of FARMINGTON TEACHERS ASSOCIATION, NEA-NEW HAMPSHIRE (New Hampshire Retirement System).

Supreme Court of New Hampshire.

Opinion Issued: April 3, 2009.

Attorney(s) appearing for the Case

James F. Allmendinger, of Concord, staff attorney, by brief and orally, for the petitioner, NEA-New Hampshire.

Foley Law Office, of Concord (Peter T. Foley on the brief and orally), for the respondent.

Kelly A. Ayotte, attorney general (Richard W. Head, associate attorney general, on the brief), for the State, as amicus curiae.

BRODERICK, C.J.

In this petition for a writ of certiorari, the Farmington Teachers Association, NEA-New Hampshire (petitioner), seeks review of a ruling of the Board of Trustees (board) of the respondent New Hampshire Retirement System (NHRS) that certain payments made to eight retired public school teachers by the Farmington School District (school district) were not "earnable compensation" for purposes of calculating retirement benefits. We affirm.

I

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