IN RE: the CLAIM OF Roger A. LEMKE (1997)

Appeal from a decision of the Unemployment Insurance Appeal Board, filed May 31, 1996, which ruled that claimant's unemployment insurance benefit rate should be reduced to zero.

Claimant contributed 7% of the salary he earned as a Federal government employee to a pension fund, an amount which was matched or exceeded by his employer.   When claimant's employment ended after 36 years, he began to receive monthly pension payments in excess of $4,000.   The Unemployment Insurance Appeal Board ruled that claimant's benefit rate was subject to reduction by the amount of his pension payments, thereby reducing his benefit rate to zero.   We affirm.   Pursuant to Labor Law § 600(7)(b), a claimant's benefit rate is to be reduced when he or she receives payments from a pension fund to which a base period employer has contributed (see, Matter of D'Angelo [Sweeney], 240 A.D.2d 800, 658 N.Y.S.2d 514;  Matter of Favorito [Hudacs], 195 A.D.2d 679, 599 N.Y.S.2d 717, lv. denied 82 N.Y.2d 660, 605 N.Y.S.2d 5, 625 N.E.2d 590).   Given claimant's life expectancy at the time of his retirement, his contributions to his pension fund were approximately 12.57% of its actuarial value.   We conclude that the Board's decision reducing claimant's benefit rate to zero is supported by substantial evidence and it is, accordingly, affirmed (see, Matter of Mareno [Roberts], 113 A.D.2d 987, 493 N.Y.S.2d 660, lv. dismissed 67 N.Y.2d 1004, 502 N.Y.S.2d 1005, 494 N.E.2d 110, cert. denied 479 U.S. 878, 107 S.Ct. 264, 93 L.Ed.2d 241).

ORDERED that the decision is affirmed, without costs.

MEMORANDUM DECISION.