HOLLANDER, Judge.
Appellants Henry J. Cogdell, Charles A. Facello, and Alonzo S. Williams, who are all former employees of appellee Bethlehem Steel Corporation ("Bethlehem"), elected to retire when Bethlehem closed the particular division in which they worked. Upon retirement, they sought to qualify for unemployment benefits. Appellants' claims were, however, partially denied by the Board of Appeals (the "Board") of the Department of Economic and Employment Development...
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