Sch. Admin. Dist. 27 v. Employees Ret. Sys.

**School District Must Pay Missing Retirement Contributions** Maine School Administrative District No. 27 failed to make required retirement contributions for six of its employees. When this oversight was discovered, the school district tried to avoid paying the missing contributions by arguing it was too late to collect them and that the retirement system didn't have authority to demand payment. The Maine Supreme Judicial Court ruled against the school district. The court upheld a decision requiring the district to pay $81,313.09 in back retirement contributions plus interest for the affected employees. The court rejected all of the district's arguments, including claims that too much time had passed to collect the money and that the retirement board lacked authority to enforce payment. This ruling is important for workers because it confirms that employers cannot escape their responsibility to make required retirement contributions, even when mistakes are discovered years later. The decision protects workers' retirement security by ensuring that employer oversights don't result in reduced benefits. It also demonstrates that retirement boards have the authority to pursue missing contributions on behalf of employees, providing an important safety net when employers fail to meet their obligations.