Borough of Ellwood City v. Ellwood City Police Department Wage & Policy Unit

*355 OPINION

Justice SAYLOR.

In the arena of municipal police pension contributions and funding, we consider an asserted conflict between the terms of a collective bargaining agreement and requirements of the Police Pension Fund and Municipal Pension Plan Funding Standard and Recovery Acts.

In January of 1999, the Borough of Ellwood City (the “Borough”) began withholding, via payroll deduction, contributions to the police pension plan from its employee police officers, at a rate of five and six-tenths percent of each officer’s gross monthly wages. Such action was based upon an actuarial valuation…