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U.S. STEEL (USX CLAIRTON WORKS) v. UCBR

858 A.2d 91 (2004)

UNITED STATES STEEL CORPORATION (USX CLAIRTON WORKS) v. UNEMPLOYMENT COMPENSATION BOARD OF REVIEW Appeal of Wayne R. Wilson. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of John H. Brilhart. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Gary S. Kukler. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Stephen A. Williams. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Charles L. Gourn. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Robert J. Colabianchi. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Daniel J. Koon. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of John P. Kisielnicki. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Leroy J. Davis. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Richard W. Hannegan. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Leonard C. Stokes. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Jay P. Graft. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of James Grajcar. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Richard J. Hough. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of William C. Stoffel. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Thomas J. Norman. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Anton J. Kotar. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Danny J. Jancuski. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Samuel L. Fonner. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Gary L. Fine. United States Steel Corporation (USX Clairton Works) v. Unemployment Compensation Board of Review Appeal of Joseph A. Jenco.

Supreme Court of Pennsylvania.

Decided September 22, 2004.

Attorney(s) appearing for the Case

John Edward Stember, Pittsburgh, for Appellants.

Richard Eloit Gordon, Pittsburgh, for Appellant Amicus Curiae, United Steel Workers of America.

Clifford F. Blaze, Maribeth Wilt-Seibert, Harrisburg, for Appellee, Unemployment Compensation Bd. of Review.

Michael Patrick Duff, Pittsburgh, for Appellee, United States Steel Corp.

Before: CAPPY, C.J., CASTILLE, NIGRO, NEWMAN, SAYLOR, EAKIN and BAER, JJ.

OPINION

Justice SAYLOR.

The central issue in these consolidated appeals by allowance is whether the relinquishment, during collective bargaining, of a scheduled, future salary increase for employees, in return for a lump-sum payment by the employer into a pension fund for current and future retirees, constitutes an employee "contribution" to such fund for purposes of Pennsylvania's unemployment compensation statute and applicable federal law.

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