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Home / Opinion Digests / Contract / Contract – Labor & Employment – Public Employees – Retirement – Taxation – Unvested Benefits (access required)

Contract – Labor & Employment – Public Employees – Retirement – Taxation – Unvested Benefits (access required)

Pendergraph v. North Carolina Department of Revenue. (Lawyers Weekly No. 11-15-0302, 10 pp.) (John R. Jolly Jr., J.) N.C. Bus. Ct. Click here to read the full text of the opinion. Holding: The plaintiff-public employees' retirement benefits had not yet vested when the General Assembly repealed the tax exemption on public-employee retirement benefits. Plaintiffs had no ...

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