Nevada Supreme Court
Pub. Employees' Ret. Sys. of Nev. v. Las Vegas Managers and Supervisors Ass'n
December 19, 2024140 Nev. Adv. Op. No. 80
Summary
The Nevada Supreme Court affirmed summary judgment requiring PERS to collect additional retirement contributions on holiday pay negotiated by law-enforcement associations. It held that the governing statutes use the broader term "holiday," which includes negotiated holidays that are not statutory holidays, and that Juneteenth qualified as a legal holiday under PERS's own policy beginning in 2021. The court also rejected PERS's constitutional, nonparty, immunity, and tax-code objections.