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March 15, 2000, GC&D, a law firm, employed petitioner as an
attorney. During that period, GC&D made biweekly salary payments
to petitioner.
Around late January 2000, GC&D advised petitioner that it
intended to discharge her unless she voluntarily resigned from
the firm. Shortly thereafter, petitioner informed GC&D that she
intended to resign, and petitioner and GC&D began discussing the
terms relating to petitioner’s resignation.
Around February 2000, GC&D sent petitioner a draft separa-
tion, release, and waiver agreement (separation agreement). On
or about March 2, 2000, petitioner sent GC&D a memorandum re-
sponding to GC&D’s draft separation agreement. In that response,
petitioner listed certain matters that she wanted GC&D to take
into consideration in finalizing the separation agreement,
including the following with respect to the consideration that
she was to receive under that agreement:
I. Valuable Consideration
A. Severance pay for 12 months or 1 year from
termination date of March 15, 2000 at $93,750
annual rate or
Severance pay for * * *[2] months from termi-
nation date as of March 15, 2000 at $125,000
per year rate retroactive to January 1, 2000.
2The number of months set forth in petitioner’s response to
GC&D’s draft separation agreement that is part of the record in
this case was illegible.
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Last modified: May 25, 2011