Wade v. Arizona State Retirement System

OPINION

SWANN, Judge:

¶ 1 A.R.S. § 38-711(7) defines the “compensation” on which employee and employer contributions to the Arizona State Retirement System (“Retirement System” or “ASRS”) are calculated. The Retirement System interprets that statute to exclude from “compensation” the City of Chandler’s payment of contributions to an eligible deferred compensation plan, and the superior court upheld that interpretation. We disagree. We hold that § 38-711(7) defines “compensation” to include money paid by an employer to a deferred compensation plan, even if the employee could not elect to…