In re the Claim of Landsman

Appeal by the claimant from a decision of the Unemployment Insurance Appeal Board ruling claimant’s benefit rate to be zero because he was receiving payments from a pension plan financed solely by his employer (Labor Law, § 600). There is no *668real question here that claimant, 72 years old at the time he left employment, had retired (compare, Matter of Guilfoyle [Dow Jones & Co.— Catherwood], 36 A D 2d 108). Rather the issue is the nature of the benefits he is receiving from the employer. Briefly the record reveals that the employer inaugurated a pension plan when claimant was 65 years old and…