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  5. 320 N.W.2d 596 (1982)
 

MEREDITH CORP. v. IOWA DEPT. OF JOB SERVICE

No. 66496.

320 N.W.2d 596 (1982)

MEREDITH CORPORATION, Appellant, v. IOWA DEPARTMENT OF JOB SERVICE, Appellee.

Supreme Court of Iowa.

June 16, 1982.

Attorney(s) appearing for the Case

Glenn L. Smith and J. D. Hilmes of Duncan, Jones, Riley & Finley, Des Moines, for appellant.

Walter F. Maley, Blair H. Dewey and Edmund Schlak, Jr., Des Moines, for appellee.

Considered by LeGRAND, P. J., and HARRIS, McCORMICK, LARSON, and SCHULTZ, JJ.

LARSON, Justice.

Meredith Corporation contends that under chapter 96, The Code 1977, private retirement benefits paid to an employee in a lump sum must offset unemployment benefits for each month for which it was paid, not just the month the lump-sum payment was received.

The facts are essentially undisputed. Pursuant to company policy, Arvilla Thompson retired from Meredith at age 65. She elected to receive her retirement pension in the form of a lump-sum...

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