[brief] ## CASES  **Allen v. V & A Bros., Inc.**, 208 N.J. 114 (2011)  ...........................................................................................................  8  **Bowen v. Pursel**, 109 N.J. Eq. 67 (E. & A. 1931)  .............................................................................................  15  **Buono v. Bd. of Trs., Teachers’ Pension & Annuity Fund**, 188 N.J. Super 488 (App. Div. 1983) ....................................................................................  14  **D'Ambrosio v. Dep’t of Health & Senior Servs.**, 403 N.J. Super 321 (App. Div. 2008) ....................................................................................  8  **DiProspero v. Penn**, 183 N.J. 477 (2005) ...............................................................................................................  8  **Duvin v. Bd. of Trs., Pub. Emps.’ Ret. Sys.**, 76 N. J. 203 (1978)  ..................................................................................................................  15  **Ensslin v. Bd. of Trs., Police & Firemen’s Ret. Sys.**, 311 N.J. Super 333 (App. Div. 1998)  ......................................................................................  16, 17, 18  **Francois v. Bd. of Trs., Pub. Emps.’ Ret. Sys.**, 415 N.J. Super 335 (App. Div. 2010)  .......................................................................................  7  **Franklin Tower One, LLC v. N.M.**, 157 N.J. 602 (1999)  ................................................................................................................  9  **GE Solid State, Inc. v. Director, Div. of Taxation**, 132 N.J. 298 (1993)  ................................................................................................................  11  **Geller v. Dep’t of Treasury**, 53 N.J. 591 (1969)  ..................................................................................................................  7  Gerba v. Bd. of Trs., Pub. Emps.’ Ret. Sys., 83 N.J. 174 (1980) .................................................................  6  Hammond v. City of Patterson, 145 N.J. Super 452 (App. Div.  1976)  ...........................................  10, 11  In re Election Law Enforcement Comm’n Advisory Op. No. 01-2008, 201 N.J. 254 (2010)  ..................................................................  7  In Re Young, 202 N.J. 50 (2010)  .....................................................................  7  Kalogeras v. 239 Broad Ave., L.L.C., 202 N.J. 349 (2010).  ..................................................................  15  Minsavage for Minsavage v. Bd. of Trs., Teachers’ Pension & Annuity Fund, 240 N.J. 103 (2019).  ..................................................................  14  Piatt v. Police & Firemen’s Ret. Sys., 443 N.J. Super 80 (App. Div. 2015)  ..............................................  6  Richardson v. Bd. of Trs., Police & Firemen’s Ret. Sys., 192 N.J. 189 (2007)  ..................................................................  6, 8  Rooth v. Bd. of Trs., Pub. Emps.’ Ret. Sys., 472 N.J. Super 357 (App. Div. 2022)  ............................................  6 SMB Assocs. v. Dep’t of Env’t Prot., 264 N.J. Super 38 (App. Div. 1993) ............................................. 17 SSI Medical Servs. v. HHS, Div. of Medical Assistance & Health Servs., 146 N.J. 614 (1996) .................................................................. 13 State v. Hoffman, 149 N.J. 564 (1997) .................................................................. 11 State v. Malik, 365 N.J. Super 267 (App. Div. 2003) ........................................... 6 State v. Regis, 208 N.J. 439 (2011) ........................................................................................................... 9, 13 Sussex Commons Assocs., LLC v. Rutgers, 210 N.J. 531 (2012) .................................................................................................................. 8 STATUTES L. 1985, c. 175 ............................................................................................................................. 1 L. 2019, c. 157 ............................................................................................................................ 1, 7, 10 N.J.S.A. 43:16A-3 ....................................................................................................................... 16 N.J.S.A. 53:5A-8 .......................................................................................................................... 1 N.J.S.A. 53:5A-10 ......................................................................................................................... 4, 6, 7, 9, 10 N.J.S.A. 53:5A-27 .......................................................................................................................  1  Ricci Act ......................................................................................................................................  1, 4, 7, 8, 9, 10, 11, 12  PROCEDURAL HISTORY AND COUNTERSTATEMENT OF FACTS