Opinion
July 1, 1993
Appeal from the Unemployment Insurance Appeal Board.
Upon claimant's separation from employment, he received $169,980.06 as a lump-sum distribution from the employer's pension plan and $158,151.69 as a lump-sum payment from a profit sharing plan. Claimant's employer made all of the contributions to the profit sharing plan and more than 50% of the total contributions to the pension plan. Based on these facts, claimant's weekly unemployment insurance payments of $280 were reduced by $268 pursuant to the provisions of Labor Law § 600.
We initially note that the payments from the profit sharing plan, like those from the pension plan, are subject to the provisions of Labor Law § 600 (see, Matter of Hager [Levine], 42 A.D.2d 798). Claimant failed to provide any specific evidence to substantiate his claim that the unemployment insurance benefits of certain other workers were not reduced after receiving similar pension and profit sharing distributions. Given the purpose of the statute and the evidence presented, including the relevant tables used to arrive at the various figures (see, Matter of Jackson [Catherwood], 24 A.D.2d 1038, affd 20 N.Y.2d 863), we find that the record substantiates the reduction ordered by the Unemployment Insurance Appeal Board in claimant's benefit rate (see, Matter of Manheim [Levine], 49 A.D.2d 986; Matter of Lipsky [Levine], 44 A.D.2d 95, affd 36 N.Y.2d 947).
Weiss, P.J., Levine, Crew III, Mahoney and Casey, JJ., concur. Ordered that the decision is affirmed, without costs.