Upon claimant's separation from employment, he received $169,980.06 as a lump-sum distribution from the employer's pension plan and $158,151.69 as a lump-sum payment from a profit sharing plan. Claimant's employer made all of the contributions to the profit sharing plan and more than 50% of the total contributions to the pension plan. Based on these facts, claimant's weekly unemployment insurance payments of $280 were reduced by $268 pursuant to the provisions of Labor Law...
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