General Motors Corp. v. Unemployment Compensation Board of Review

DISSENTING OPINION BY

Judge McGINLEY.

I respectfully dissent to the majority’s conclusion that “Claimant’s unemployment compensation benefit should have been offset by his retirement income” because Claimant’s pension does not fall “within the narrow exception in Section 404(d)(2)(iii) [43 P.S. § 804(d)(2)(iii)] for pensions that cannot be offset against unemployment compensation.”1

The majority correctly notes that under the exception “[t]he question of the deduc-tibility of Claimant’s pension benefit hinges on whether Claimant’s employment during the base year resulted in an increase in the…