Claimant worked as a supervisor for a Federal agency from 1980 until June 1994 when he accepted his employer's early retirement incentive which included a $25,000 lump sum payment. The Board denied his claim for unemployment insurance benefits finding that claimant voluntarily left his employment without good cause. The Board further found that claimant willfully made a false statement to obtain benefits by representing that his position had been abolished. Claimant admitted...
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