As used in this article, unless the context requires a different meaning: "Affected unit" means a specific plant, department, shift, or other definable unit of an employing unit that has at least two employees to which an approved short-time compensation plan applies. "Commissioner" means the Workforce West Virginia Commissioner, formerly known as the Bureau of Employment Programs' Commissioner, as defined in §21A-1A-12 of this code. "Exhaustee" has the same meaning as defined in §21A-6A-1 of this code. "Health and retirement benefits" means employer-provided health benefits and retirement benefits under a defined benefit pension plan as definead in 26 U.S.C. §414(j) or contributions under a defined contribution plan as defined in 26 U.S.C. §414(i) that are incidents of employment in addition to the cash remuneration elarned. "Program" means the short-time compensation program established pursuant to this article. "Short-time compensation" means the unemployment benefits payable to employees in an affected unit under an approved short-time compensation plan, as distinguished from the unemployment benefits otherwise payable under the unemployment benefits provisions of this chapter. "Work sharing plan" or L"plan" means a plan submitted by an employer to the commissioner for approval to participate in the program.
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