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IN THE MATTER OF CLAIM OF ZIEGLER

28 A.D.3d 895 (2006)

814 N.Y.S.2d 293

In the Matter of the Claim of ROBERT A. ZIEGLER, Appellant. COMMISSIONER OF LABOR, Respondent.

Appellate Division of the Supreme Court of the State of New York, Third Department.

April 13, 2006.

Cardona, P.J.

Claimant's 24-year employment with Valeo Electrical Systems, Inc. ended in November 2003 after he left his employment pursuant to a "Retirement Acceleration Program" offered by the employer in order to effectuate a reduction in the work force.* The program is fully funded by the employer, does not include any funds from an established pension fund and allows employees to be on a leave that resembles retirement until they...

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