United States Steel Corp. v. Unemployment Compensation Board of Review

OPINION

Justice SAYLOR.

The central issue in these consolidated appeals by allowance is whether the relinquishment, during collective bargaining, of a scheduled, future salary increase for employees, in return for a lump-sum payment by the employer into a pension fund for current and future retirees, constitutés an employee “contribution” to such fund for purposes of Pennsylvania’s unemployment compensation statute and applicable federal law.

United States Steel Corporation (“Employer”) contributes to, and maintains, the Carnegie Pension Plan (the “Plan”) for retired employees. Employer’s…