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Supplemental Unemployment Compensation Benefits

I was wondering if anyone had experience working with SUB pay plans? The recent ruling on February 23, 2010 (United States v. Quality Stores) has opened up a dialogue with my employer as to the qualifications of SUB pay. I believe that our "severance" payment plan does not qualify as SUB pay even if Revenue Ruling 90-72 is rejected. Does anyone have specifics on what qualifies as a SUB plan? Additionally, do individuals who were involuntarily terminated qualify for the plan?

Thank you!


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