ARDELL H HELLAND, Claimant

An administrative law judge (ALJ) for the Division of Unemployment Insurance of the Department of Workforce Development issued a decision in this matter. A timely petition for review was filed.

The commission has considered the petition and the positions of the parties, and it has reviewed the evidence submitted to the ALJ. Based on its review, the commission agrees with the decision of the ALJ, and it adopts the findings and conclusion in that decision as its own.

The decision of the administrative law judge is affirmed. Accordingly, as of week 50 of 1999, benefits otherwise payable to the employee for a completed week of partial or total unemployment are reduced by $437.97.

Dated and mailed December 8, 2000
hellaar . usd : 105 : 3  UW 980

David B. Falstad, Chairman

/s/ Pamela I. Anderson, Commissioner

/s/ James A. Rutkowski, Commissioner

The commission has affirmed the appeal tribunal decision in this case, because it must conclude that the contributions in question are from the employer and not from the employee.  The basis for the commission's decision is the treatment of such monies under the Internal Revenue Code.  An employer's contributions to an employee's retirement plan are not included in the employee's income at the time contributed.  So it is here.  Further, an employee's investment in a pension or annuity, only includes amounts an employer contributed if the employee was required to include those amounts in income.  In the present case, this condition is not satisfied.  The monies in question, although the amount is determined by the employee (via this collective bargaining representative) are not included in the employee's income.

Based upon these factors, the commission cannot conclude that the monies in question are an employee contribution within the meaning of Wis. Stat. § 108.05 (7).  For these reasons, and those stated in the appeal tribunal decision, the commission has affirmed that decision.

cc:
Charles Bowen, International Union Of Operating Engineers Local 139
Dale Miller, International Union Of Operating Engineers Local 139
Attorney Dale Pierson, Baum Sigman Auerbach Pierson & Neuman Ltd

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