Emanoil and Magdalena Gantea - Page 4

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          a list of all Dana employees participating in the Restricted Duty           
          Program.  These documents also disclosed each employee’s name,              
          job description, and the specific nature of their injury or                 
          illness.  Third, petitioner alleged “Intentional Infliction of              
          Emotional Distress” when Dana posted, at various locations of the           
          workplace, cartoons, photographs, and other materials intended to           
          ridicule, harass, and intimidate employees in the Restricted Duty           
          Program.                                                                    
               In 1999, petitioner and Dana entered into a settlement                 
          agreement.  The settlement agreement stated in pertinent part:              
               * * * [Petitioner], in a three count Complaint, alleged that           
               Dana had violated * * * [his] rights under various                     
               Pennsylvania statutes and its common laws including, (i)               
               violations of the Pennsylvania Wiretapping and Electronic              
               Surveillance Act (“Wiretap Act”), 18 Pa. Cons. Stat. ��                
               5701-26 (Supp. 1995); (ii) the common law tort of invasion             
               of privacy; and (iii) the common law tort of intentional               
               infliction of emotional distress.                                      
               *         *         *         *        *         *         *           
                    1.   Payment.  Dana will pay a total of thirty                    
               thousand, two hundred and eleven dollars and sixty-six cents           
               ($30,211.66), in exchange for the withdrawal with prejudice            
               of * * * [petitioner’s] civil action against Dana.  Payments           
               will be made by check, jointly payable to * * * [petitioner]           
               and his attorney * * *.  This amount includes any and all              
               payment on account of * * * [petitioner’s] attorneys fees.             
               *         *         *         *        *         *         *           
                    11. Taxes and Reporting.  Dana will issue a federal               
               tax form 1099.  As there is no claim for back wages by * * *           
               [petitioner], Dana will not withhold any taxes on the                  
               settlement proceeds.  The parties agree, however, that the             
               absence of tax withholdings by Dana does not mean that a               
               taxation authority or authorities may not subsequently treat           
               the proceeds as taxable income.                                        





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