HASELTON, P.J.
Claimant seeks judicial review of an order of the Employment Appeals Board (the board). In that order, the board concluded that claimant's former employer was a "base year employer" and, as a consequence, reduced claimant's unemployment benefits because he was receiving retirement payments from a plan to which that employer had contributed. We review for substantial evidence and errors of law, ORS 657.282; ORS 183.482(8), and affirm.
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