Taylor v. Department of Employment & Training

ADKINS, Judge.

This case presents the question of whether an involuntarily unemployed worker, ineligible for retirement, who receives a lump sum retirement payment and rolls it over into an individual retirement account (IRA), is eligible for unemployment compensation benefits. Article 95A, § 6(g) of the Unemployment Insurance Law disqualifies claimants who have received an amount equal to or in excess of the weekly benefit amount in the form of a retirement payment. The appellant, Carlotta M. Taylor, invites us to qualify her for unemployment compensation benefits under § 6(g) by…