Unemployment Compensation Board of Review of the Commonwealth v. United States Steel Corp.

Opinion by

Judge Rogers,

We are required here to determine a second controversy concerning the effect on the entitlement to unemployment compensation of an employee of United States Steel Corporation involuntarily retired and paid the special initial pension provided by that corporation. The special initial pension is fully described in United States Steel Corporation v. U.C.B.R. and Marovich, 10 Pa. Commonwealth Ct. 553, 312 A.2d 460 (1973). Briefly stated, the special initial pension is an amount paid the retiring employee in a lump-sum. The amount of the payment is calculated by multiplying…