In re the Claim of Pampanelli

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed May 15, 1998, which reduced claimant’s weekly unemployment insurance benefit rate.

Substantial evidence supports the decision of the Unemployment Insurance Appeal Board reducing claimant’s benefit rate from $300 to $27 per week. The record establishes, inter alla, that claimant’s pension was wholly funded by the employer. Although claimant opted to receive her pension in a lump sum which she then reinvested, the pro-rated weekly amount of *669such payment was $273, $27 less than the maximum weekly unemployment insurance…