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Thanks for choosing Justanswer.com! I look forward to helping you with legal information today. By definition, a base-year is the first four of the last five completed calendar quarters before the benefit year of the claim. For example, a claim filed in February 2013 would use October 2011 through September 2012 as the base year. The wages earned during this time determine the claimant's weekly and maximum benefit amount. A base-year employer then, is the employer(s) that a person worked for during the base year of the claim. Because your IRA is from another employer and is not connected with your base-year claim, you did nothing to break the rules.
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