dissenting.
I respectfully dissent. These employees entered employment and provided their services under an employment situation where they were to have the opportunity to accumulate retirement benefits at a rate of 4% per year. Drawing that back by changing their titles is a shabby process, at best, which exalts form over substance and conflicts with our holding in Nash v. Boise City Fire Dept., 104 Idaho 803, 663 P.2d 1105 (1983).
BISTLINE, J., concurs.