State v. STATE OF NEV. EMPLOYEES ASS'N, INC.

OPINION

NRS 286.421 provides for “employer paid” or a “non contributory” method of retirement contribution. Respondent State of Nevada Employees Association’s employees were man-datorily transferred from another method of contribution to the NRS 286.421 plan. Respondent’s employees were therefore required to have their compensation reduced on July 1, 1983, as a condition of this transfer. NRS 286.421(2), (8). The rate of contribution for respondents’ employees to the fund is eighteen percent of compensation. NRS 286.421(6). Under NRS 286.421, “. . . the total contribution must be equally…