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ANTHONY S. PANE ET AL. v. COMMONWEALTH PENNSYLVANIA (02/06/86)

decided: February 6, 1986.

ANTHONY S. PANE ET AL., PETITIONERS
v.
COMMONWEALTH OF PENNSYLVANIA, UNEMPLOYMENT COMPENSATION BOARD OF REVIEW, RESPONDENT. ELMER REISER ET AL., PETITIONERS V. COMMONWEALTH OF PENNSYLVANIA, UNEMPLOYMENT COMPENSATION BOARD OF REVIEW, RESPONDENT



Appeals from the Orders of the Unemployment Compensation Board of Review in case of In Re: Claim of Anthony S. Pane, No. B-232032, and in case of In Re: Claim of Elmer Reiser, No. B-233028.

COUNSEL

Richard E. Gordon, Grossinger & Gordon, for petitioners.

Thomas H. May, for intervenor, AMPCO-Pittsburgh Corporation.

Judges MacPhail and Doyle, and Senior Judge Barbieri, sitting as a panel of three. Opinion by Judge Doyle.

Author: Doyle

[ 95 Pa. Commw. Page 41]

This is an appeal by Anthony S. Pane (Claimant)*fn1 from an order of the Unemployment Compensation Board of Review (Board) affirming a referee's determination that a special initial payment Claimant received pursuant to his employer's retirement policy is subject to the pension offset provision of Section 404(d)(iii) of the Unemployment Compensation Law,*fn2 43 P.S. ยง 804(d)(iii).

The facts are not in dispute. Claimant was employed by Wyckoff Steel Division, Ampco-Pittsburgh Company (Employer) for forty-three years as a security guard. Claimant's last day of work was on or about December 19, 1983. Effective February 29, 1984, Employer closed its plant and on March 1, 1984, Claimant officially retired. At the time the plant closed Claimant had acquired certain rights under the Employer's pension agreement. Under the plan in which Claimant was a participant Claimant was entitled to a special initial payment to be calculated as follows:

The amount of special payment for a participant who was entitled to receive a vacation in the year of retirement or who would have been entitled to receive a vacation in the year of retirement except for such retirement shall be calculated as follows:

[ 95 Pa. Commw. Page 42]

(1) The number of weeks of vacation to which the participant was or would have been entitled will be determined.

(2) The number determined in (1) above shall be subtracted from 13 (14 in the case of a participant eligible for more than four weeks of regular vacation in the year of retirement).

(3) The number determined in (1) above shall be multiplied by the participant's vacation pay.

(4) The result determined in (2) above shall be multiplied by participant's ...


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