PER CURIAM.
In this appeal from a decision of the appellate division of the New Hampshire Department of Employment Security (DES), we must decide whether the DES, relying upon the provisions of RSA 282-A:28 (Supp. 1985), acted lawfully when it reduced unemployment benefits to which the plaintiff was otherwise entitled because she elected to receive a lump sum cash settlement under an employer-sponsored retirement plan. For the reasons that follow, we hold that the...
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