Egan Jr., J.
In April 2008, defendant/respondent Comptroller announced new regulations for defendant/respondent New York State and Local Employees' Retirement System that defined how local governments and school districts should classify professional service providers in terms of being either employees or independent contractors. As a result of the new regulations, plaintiff Nathaniel M. Swergold and petitioner Albert A. D'Agostino had their memberships in the Retirement...
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