McMahon v. Commonwealth

Opinion by

Judge Palladino,

This is an appeal by Patrick J. McMahon (Claimant) and similarly situated employees of Mesta Machine Company (Mesta)1 from an order of the Unemployment Compensation Board of Review (Board) affirming a referees decision which held that a special initial payment made to Mesta employees pursuant to the provisions of the Mesta Employee Retirement Plan must offset unemployment compensation benefits pursuant to Section 404(d)(iii) of the Unemployment Compensation Law (Law).2 We affirm in part and reverse in part.

*482Claimant was last employed by Mesta on May 27, 1983. In…