MATTER OF JOSEPH

Claimant retired after 31 years of employment as a plant engineer at Memorial Sloan Kittering Cancer Center, taking advantage of the employer's early retirement incentive program. The Unemployment Insurance Appeal Board ruled that claimant was disqualified from receiving unemployment insurance benefits on the ground that he voluntarily left his employment without good cause. It has been held that participating in an early retirement incentive program when continuing work is available does not constitute good cause for leaving one's employment (see, Matter of Reid [Delta Air Lines — Sweeney], 244 A.D.2d 675). While claimant testified that he opted for early retirement in part because he thought he would be laid off, he was never told that his job was being eliminated. Under these circumstances, we conclude that the Board's decision is supported by substantial evidence (see, Matter of Paul [New York City Bd. of Educ. — Sweeney], 242 A.D.2d 767).

Cardona, P.J., Mikoll, Mercure, Peters and Spain, JJ., concur.

Ordered that the decision is affirmed, without costs.