MEMORANDUM AND ORDER
PECKHAM, Chief Judge.
A. PROCEDURAL POSTURE OF THE CASE
Plaintiffs filed suit to invalidate federal and state statutes which are, in effect, identical. These statutes, 26 U.S.C. § 3304(a)(15) and Cal.Unemp.Ins.Code § 1255.3, mandate reductions in unemployment insurance benefits corresponding to the receipt by the worker of pension payments and/or social security retirement benefits. Plaintiffs also sought to invalidate...
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