ADKINS, Judge.
This case presents the question of whether an involuntarily unemployed worker, ineligible for retirement, who receives a lump sum retirement payment and rolls it over into an individual retirement account (IRA), is eligible for unemployment compensation benefits. Article 95A, § 6(g) of the Unemployment Insurance Law disqualifies claimants who have received an amount equal to or in excess of the weekly benefit amount in the form of a retirement...
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