Pane v. Un. Comp. Bd. of Rev.

Opinion by

Judge Doyle,

This is an appeal by Anthony S. Pane (Claimant) 1 from an order of the Unemployment Compensation Board of Review (Board) affirming a referee’s determination that a special initial payment' Claimant received pursuant to his employer’s retirement policy is subject to the pension offset provision of Section 404 (d) (iii) of the Unemployment Compensation Law, 2 43 P.S. §804(d)(iii).

The facts are not in dispute. Claimant was employed by Wyckoff Steel Division, Ampco-Pittsburgh Company (Employer) for forty-three years as a security guard. Claimant’s last day of work was on or…