Id. at*8. In a third opinion, Wheeler v. Whirlpool Corp., No. M2009-00206-WC-R3-WC, 2010 WL 366672, at *5-6 (Tenn.Workers Comp.Panel Feb. 3, 2010), the employee, who chose to be laid off rather than transfer to another position when hers was abolished, was determined not to have either resigned or retired. The Wheeler Panel observed that the employee "anticipated the availability of being recalled" because she "had been laid off and recalled several times during her tenure with" the employer and "[s]he had significant seniority."