Board of Regents, State of Iowa and the University of Northern Iowa v. Iowa Public Employment Relations Board, and Uni-United Faculty, Intervenor.

McDonald, j.

The Board of Regents (“Regents”), State of Iowa (“State”), and the University of Northern Iowa (“UNI”) (collectively, hereinafter “Employer”) appeal the district court’s ruling affirming the Iowa Public Employment Relations Board’s (hereinafter “PERB”) declaratory order under the Iowa Public Employment Relations Act (hereinafter “PERA”), Iowa Code chapter 20 (2011). The subject of the dispute is whether UNI’s Retirement Incentive Program/Early Separation Incentive Program (hereinafter “ESIP”) is a mandatory subject of collective bargaining.

I

The Employer is a public employer within…