TERNUS, Justice.
Dico, Inc. appeals an award of unemployment benefits to its former employees. It claims these employees are disqualified for benefits because they failed to accept offers of employment made by Dico's parent company. The Iowa Employment Appeal Board rejected Dico's claim of disqualification because the job offers were made prior to Dico's termination of the claimants' employment. Finding no basis for reversal, we affirm.
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