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

OPINION BY

Judge COHN.

United States Steel Corporation (Employer) appeals from multiple orders of the Unemployment Compensation Board of Review (Board) that affirmed the decisions of a referee to allow Employer only a 50% offset for pension benefits pursuant to Section 404(d)(2) of the Unemployment Compensation Law, (Law) Act of December 5, 1936, P.L. (1937) 2897, as amended, 43 P.S. § 804(d)(2). The appeals have been consolidated in our Court for consideration. Employer argues that a 100% deduction of Claimants’ pension benefits from their unemployment compensation is appropriate because the…