After being involuntarily separated from his employment, claimant accepted the lump-sum amount of $35,468 from his employer-funded pension and rolled it over into an individual retirement account. Based upon claimant's receipt of this lump-sum payment, the Unemployment Insurance Appeal Board reduced his unemployment insurance benefits pursuant to Labor Law § 600 (7). Claimant contends that because he was not eligible for retirement and rolled the lump-sum payment over...
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