Claimant was employed for 24 years as a delivery truck driver for a uniform rental company. He left his employment on the advice of his physician who considered the work too rigorous for claimant due to his failing health. Upon his departure, the employer paid claimant pension benefits in a lump sum of slightly over $100,000 which claimant rolled over into an individual retirement account (hereinafter IRA). Claimant received unemployment insurance benefits while he searched...
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