PSEA v. PSERB

CourtCommonwealth Court of Pennsylvania
DecidedJanuary 21, 2026
Docket199 M.D. 2021
StatusUnpublished
AuthorCohn Jubelirer

This text of PSEA v. PSERB (PSEA v. PSERB) is published on Counsel Stack Legal Research, covering Commonwealth Court of Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
PSEA v. PSERB, (Pa. Ct. App. 2026).

Opinion

IN THE COMMONWEALTH COURT OF PENNSYLVANIA

Pennsylvania State Education : Association, : Petitioner : : v. : No. 199 M.D. 2021 : Submitted: August 8, 2025 Public School Employees’ : Retirement Board, : Respondent :

BEFORE: HONORABLE RENÉE COHN JUBELIRER, President Judge HONORABLE STACY WALLACE, Judge HONORABLE MARY HANNAH LEAVITT, Senior Judge

OPINION NOT REPORTED

MEMORANDUM OPINION BY PRESIDENT JUDGE COHN JUBELIRER FILED: January 21, 2026

This case returns to us following remand from the Pennsylvania Supreme Court to address the remaining preliminary objections (POs) filed by the Public School Employees’ Retirement Board (PSERB) and Intervenor Pennsylvania School Boards Association, Inc. (PSBA) to the Amended Petition for Review in the Nature of a Complaint Seeking Declaratory Relief (Amended Petition) filed by the Pennsylvania State Education Association (PSEA). As discussed more fully below, PSEA’s allegations relate to a resolution adopted by PSERB on March 5, 2021 (Resolution), regarding how PSERB would apply Section 8327.1 of the Public School Employees’ Retirement Code (Code), 24 Pa.C.S. § 8327.1, which imposes “withdrawal liability” on “nonparticipating employers,” to public school districts that subcontract bargaining unit work to private entities. In its March 21, 2024 decision, the Supreme Court reversed this Court’s July 21, 2022 Order, which sustained the POs challenging PSEA’s standing, dismissed the Amended Petition on that basis, and dismissed the remaining POs as moot. The Supreme Court concluded that PSEA’s averments established the requisite substantial, direct, and immediate interest in the outcome of the litigation so as to confer standing. See Pa. State Educ. Ass’n v. Pub. Sch. Empls.’ Ret. Bd., 311 A.3d 1017, 1034 (Pa. 2024) (PSEA). Because it reversed this Court’s ruling on standing, the Supreme Court remanded the matter to this Court for consideration of the remaining POs that we had previously dismissed as moot. The only POs that remain following the Supreme Court’s decision are PSBA’s POs asserting that (1) PSEA does not have a private right of action to enforce Section 8327.1 of the Code, and (2) PSEA has failed to state a legally sufficient claim for relief. For the reasons that follow, we overrule both POs and direct PSERB to file an answer to the Amended Petition within 30 days. I. BACKGROUND In 2019, the General Assembly amended the Code by adding Section 8327.1, which states in relevant part:

(a) General rule.--A nonparticipating employer is liable to the [Public School Employees’ Retirement System (PSERS or System)] for withdrawal liability in the amount determined under subsection (c). A nonparticipating employer is an employer that is determined by [PSERB] to have ceased:

(1) covered operations under the [S]ystem; or

(2) to have an obligation to contribute under the [S]ystem for all or any of the employer’s school employees but continues covered operations.

(b) Determination.--An employer shall, within the time prescribed by [PSERB] in a written request, furnish such information as [PSERB] deems necessary to administer this section and to determine whether an employer is a nonparticipating employer. If [PSERB] determines that an employer is a nonparticipating employer, [PSERB] shall:

2 (1) determine the nonparticipation date;

(2) determine the amount of the employer’s withdrawal liability;

(3) notify the employer of the amount of the withdrawal liability; and

(4) collect the amount of the withdrawal liability.

24 Pa.C.S. § 8327.1(a), (b). Section 8327.1, which became effective on September 3, 2019,

was meant to remedy a problem that occurred when an employer withdrew employees from the [System], the multi-employer pension plan for employees of public schools. Previously, when an employer withdrew employees from that plan, it would leave behind unfunded liability for the vested but unpaid benefits that PSERS owed the former employees—a financial burden that would be shouldered by the other employers who remained in the System.

PSEA, 311 A.3d at 1020-21 (footnote omitted). As our Supreme Court explained:

Section 8327.1 imposes “withdrawal liability” upon school district employers that PSERB determines to be “nonparticipating,” which include both those that cease “covered operations” under PSERS and those that withdraw some but not all of their employees from the System. Withdrawal liability is an added cost to a school district employer when it makes certain employment decisions that affect the funding of the System, shifting the pension costs onto the employer that makes the decision rather than the employers that remain in the System. Because withdrawal liability affects the bottom-line cost to the employer of withdrawing employees, however, it may affect the employer’s decision as to whether a contemplated employment decision is financially worthwhile in the first place.

Id. at 1021 (footnote omitted).

3 More than one year after Section 8327.1’s effective date, PSERB posted “Information on Withdrawal Liability” on its website. (Am. Pet. ¶ 12.)1 Thereafter, on March 5, 2021, PSERB adopted the Resolution at issue, which stated:

RESOLVED that [PSERB] . . . directs the . . . System [] staff to perform an outreach to relevant organizations to elicit input and feedback and to research and prepare a report for [PSERB] assessing the applicability of Section 8327.1 of the . . . Code to outsourcing scenarios prior to applying the provision of Section 8327.1 to such scenarios.

1 The post on PSERB’s website stated:

Effective September of 2019, Act 72 of 2019 requires PSERS to calculate and collect a withdrawing employer’s unfunded retirement benefit liabilities, i.e., the employer’s “withdrawal liability.” Prior to September 2019, when an employer terminated its participation in PSERS, for all or some of its employees, that employer’s share of the [S]ystem’s unfunded retirement benefit liability was re- allocated to the remaining employers. Such withdrawals, under a cost-sharing multiple employer plan like PSERS, resulted in an increased funding obligation for the remaining employers. The withdrawal liability is designed to relieve the additional funding burden on the remaining employers.

Under the [Code], an employer is deemed to withdraw from PSERS when it ceases covered operations under the [S]ystem or ceases to have an obligation to contribute under the [S]ystem for all or any of [] its employees but continues covered operations. Thus, an employer will be responsible for paying a withdrawal liability when, for example, it permanently closes all operations or creates an alternate retirement plan to cover some or all new employees. The calculation and payment of the withdrawal liability differs based on whether the employer is ceasing operations entirely or continuing participation in PSERS for some employees, but not all. For a complete withdrawal, a lump sum amount is due PSERS. For a partial withdrawal, the amount owed may be paid over time.

....

If you are considering closing a school, creating an alternate retirement plan, or in any other way limiting PSERS membership for employees, you should contact the PSERS Employer Service Center for more information.

(Am. Pet. ¶ 12 (citation omitted).)

4 In the interim, no action will be taken by [the System] regarding withdrawal liability as it pertains to outsourcing until further policy is approved by [PSERB] and by legislation.

(Id. ¶ 13 & Ex. A (emphasis added).) In other words, the Resolution “stated [PSERB’s] intent not to apply Section 8327.1 to ‘outsourcing’ scenarios, i.e., subcontracting, until further notice.” PSEA, 311 A.3d at 1022 (emphasis added).

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Bluebook (online)
PSEA v. PSERB, Counsel Stack Legal Research, https://law.counselstack.com/opinion/psea-v-pserb-pacommwct-2026.