Claimant was involuntarily retired from his position as purchasing manager of Hanna Furnance Corporation after 32 years of service, effective July 1, 1982. Pursuant to the employer's retirement program, he received a lump-sum "special payment" of $8,112.77 for the period July 1 to September 30, 1982 and thereafter received monthly "regular pension" benefits. Since claimant had withdrawn all previous contributions, the pension was entirely noncontributory upon retirement....
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