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It held that payments a company makes to involuntarily terminated employees under a reduction-in-force plan are supplemental unemployment compensation benefits (SUCBs) and thus not "wages" for purposes of Social Security, Medicare and unemployment taxes. unemployment compensation benefits, [and] unemployment insurance benefit. these systems are to be used to determine which claimants might be most likely to exhaust their regular unemployment compensation benefits and need reemployment assistance services to make a successful transition to new employment. |
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