In re the Claim of Cohen

—Appeal from a decision of the Unemployment Insurance Appeal Board, filed December 20, 1996, which, inter alia, ruled that claimant’s benefit rate should be reduced to zero.

Claimant retired in June 1994 under an early retirement incentive program and began receiving a monthly pension of $1,536. She also applied for unemployment insurance benefits. The Unemployment Insurance Appeal Board ruled that claimant’s unemployment insurance benefit rate was subject to reduction by the amount of her pension payments, which computation resulted in a reduction of benefits to zero and a finding that…