Thus, those two vacation weeks would actually offset four weeks of unemployment compensation benefits. A similar issue was addressed in the Pennsylvania case of Unemployment Compensation Board of Review v. U.S. Steel Corp., 19 Pa. Commw. 595, 338 A.2d 786 (1985). There also, the employer's special initial pension was a lump sum amount calculated by multiplying the employee's weekly vacation pay rate for the year of retirement by 13 weeks and deducting the amount of any vacation pay which had been received for that year.