IN THE COURT OF APPEALS FOR MONTGOMERY COUNTY, OHIO 
ANDREA ASHWELL, ET AL. : 
Plaintiff-Appellants : C.A. CASE NO. 20522 
vs. : T.C. CASE NO. 03CV242 
DIRECTOR, OHIO DEPT OF JOB : (Civil Appeal from 
AND FAMILY SERVICES, ET AL. Common Pleas Court) 
Defendants-Appellees : 
. . . . . . . . . 
O P I N I O N 
Rendered on the 22nd day of April, 2005. 
. . . . . . . . . 
Frederick G. Cloppert, Atty. Reg. No. 0010372; William J. Steele, 
Atty. Reg. No. 0022823; Rory P. Callahan, Atty. Reg. No. 0072021, 
225 East Broad Street, Columbus, Ohio 43215 
Attorneys for Plaintiffs-Appellants 
Charlett Bundy, Asst. Atty. Gen., Health & Human Serv. Section, 615 
West Superior Avenue, 11th Floor, Cleveland, Ohio 44113-1899, 
Atty. Reg. No. 0051842 
Attorney for Defendant-Appellee 
Laura R. Anderson, Jones Day, North Point, 901 Lakeside Avenue, 
Cleveland, Ohio 44114-1190, Atty. Reg. No. 0067463 
Attorney for Defendant-Appellee Employer 
General Motors Corporation 
. . . . . . . . . 
GRADY, J. 

{¶ 1} This is an appeal from a judgment of the court of common 
pleas that affirmed a decision of the Unemployment Compensation 
Review Commission denying employment compensation benefits. Upon 
review, we find no error in the trial court’s decision, and 
therefore will affirm the judgment from which the appeal was taken. 

{¶ 2} Plaintiff-Appellant, Andrea Ashwell, is one of 482 
claimants for unemployment compensation benefits who were employed 
by General Motors Corporation at its manufacturing facilities in 
Dayton in 1998. The claimants were also members of the United Auto 
Workers (UAW) labor union. The terms and conditions of their 
employment by GM were governed by a National Collective Bargaining 
Agreement (“National Agreement”) between GM and the UAW dated 
November 2, 1996. 

{¶ 3} The National Agreement contains several provisions 
pertinent to the matters at issue in the appeal. Under the heading 
“Vacation Time Off Procedure,” paragraph (202) of the National 
Agreement provides: 

	{¶ 4} “Management recognizes the desirability of providing 
	vacation time off with pay, up to the vacation entitlement to which 
	the employee’s seniority will entitle them on December 31 of the 
	current year, in a manner that preserves the maintenance of 
	efficient operations while giving consideration to the desires of 
	the employee. 

	{¶ 5} “(202a) During each year of this Agreement, the 
	Corporation has designated the following days to be included in an 
	Independence Week Shutdown period: 
	1997 
	“Monday, June 30 - Independence Week 
	Shutdown Day 
	“Tuesday, July 1 - Independence Week 
	Shutdown Day 
	“Wednesday, July 2 - Independence Week 
	Shutdown Day 
	“Thursday, July 3 - Independence Week 
	Shutdown Day 

	3 
	1998 
	“Monday, June 29 - Independence Week 
	Shutdown Day 
	“Tuesday, June 30 - Independence Week 
	Shutdown Day 
	“Wednesday, July 1 - Independence Week 
	Shutdown Day 
	“Thursday, July 2 - Independence Week 
	a. hutdown Day 
	1999 
	“Tuesday, July 6 - Independence Week 
	Shutdown Day 
	“Wednesday, July 7 - Independence Week 
	Shutdown Day 
	“Thursday, July 8 - Independence Week 
	Shutdown Day 
	“Friday, July 9 - Independence Week 
	Shutdown Day” 
	* * * 

	{¶ 6} “(202d) Employees who are not scheduled to work during 
	any portion of the Independence Week Shutdown Period shall be paid 
	up to eight (8) hours of pay for each of the Independence Week 
	Shutdown Period days they are not scheduled to work, up to a 
	maximum of thirty-two (32) hours, which will be calculated on the 
	basis of the employee’s regular rate of pay, plus attached night 
	shift premium, not including overtime, as of the employee’s last 
	day worked prior to the Independence Week Shutdown period provided: 

	{¶ 7} “(1) The employee has seniority in any General Motors 
	plant as of the date of each of the Independence Week Shutdown 
	Days, 

	{¶ 8} “(2) The employee is on the active rolls and would 
	otherwise have been scheduled to work if it had not been observed 
	as an Independence Week Shutdown Day, 

	4 

	{¶ 9} “(3) The employee works their last scheduled work day in 
	the pay period prior to and their next scheduled work day in the 
	pay period after the pay periods of Independence Week Shutdown and 
	Plant Vacation Shutdown Week. 

	{¶ 10} “Employees shall receive such pay in the pay period 
	following the Independence Week Shutdown Period. 

	{¶ 11} “(202e) Failure to work either their last scheduled work 
	day in the pay period prior to or their next scheduled work day in 
	the pay period after the pay periods of the Independence Shutdown 
	and Plant Vacation Shutdown Week will disqualify the employee for 
	Independence Week Shutdown days which follow or precede such 
	scheduled work day.” 

{¶ 12} At paragraph (203), the National Agreement provides that 
“[e]mployees shall be paid for specified holidays” in the years 
1996, 1997, 1998, and 1999 following the effective date of the 
National Agreement. One of holidays specified is July 4, 1998. 
The paragraph further provides that employees will be paid 
“providing they meet all of the following eligibility rules unless 
otherwise provided herein: 

	{¶ 13} “(1) The employee has seniority as of the date of each 
	specified holiday and as of each of the holidays in each of the 
	Christmas holiday periods, and 

	{¶ 14} “(2) The employee would otherwise have been scheduled to 
	work on such day if it had not been observed as a holiday, and 

	{¶ 15} “(3) The employee must have worked the last scheduled 
	work day prior to and the next scheduled work day after each 
	specified holiday within the employee’s scheduled work week. For 
	each Christmas holiday period, the employee must have worked the 
	last scheduled work day prior to each holiday period and the next 
	scheduled work day after each holiday period.” 

{¶ 16} In early 1998, employees at other GM facilities that 
produced parts for the Dayton GM plants went on strike. This 
eventually resulted in a shortage of parts at the Dayton plants. 
Production at the Dayton plants was halted, and beginning June 5, 
1998, Plaintiff-Appellant and the other claimants were laid off by 
GM for lack of work. They were not recalled by GM and did not 
return to work until various dates following August 1, 1998. They 
received their first regular paychecks on August 13, or 14, 1998. 

{¶ 17} As a part of the settlement agreement that ended the 
strikes at the other GM plants, GM and the UAW entered into a 
Memorandum of Understanding (“MOU”) dated July 28, 1998. It 
provides: 

	{¶ 18} “MEMORANDUM OF UNDERSTANDING ONE TIME SPECIAL PAYMENT 

	{¶ 19} “As a result of these negotiations and without prejudice 
	to the position taken by either party, and without setting any 
	precedent in the disposition of any other case involving similar 
	circumstances, the parties agree to the following: 

	{¶ 20} “Employees who were on strike or layoff status at General 
	Motors locations due to the labor dispute at the Flint Metal Center 
	and Delphi E. Flint East and who did not receive Independence Week 
	Shutdown and Holiday Pay as a result of being on said layoff or 
	strike and were otherwise entitled to these pay provisions as 
	stipulated in the GM-UAW National Agreement, shall receive a one 
	time special payment in the amount they would have been entitled to 
	had they not been on strike or layoff.” 

	{¶ 21} “This payment will be made in an expeditions manner and 
	taxed as a regular wage payment in accordance with Document No. 81 
	of the GM-UAW National Agreement. 

	{¶ 22} “This payment shall initially be made by General Motors. 
	Thereafter, payments otherwise required by Paragraph IIIA of the 
	Memorandum of Understanding Joint Activities, 1996 GM-UAW National 
	Agreement, shall be waived until General Motors is reimbursed for 
	the total amount paid to employees as a result of this Memorandum. 

	{¶ 23} “Further, the parties recognize that these payments may 
	result in employees being ineligible for unemployment compensation 
	already received. Employees impacted by such overpayment of 
	unemployment compensation will be responsible to repay the State 
	that provided the unemployment compensation. 

	{¶ 24} /s//s/ 

	{¶ 25} International Union, UAW General Motors Corporation” 

{¶ 26} It is undisputed that, because they were in lay-off 
status, Plaintiff-Appellant and the other claimants could not 
satisfy the condition imposed by the National Agreement that they 
must have worked the shifts prior to and following the four day 
Independence Week Shutdown and the July 4 holiday in 1998 in order 
to be paid for the five days concerned. It is also undisputed 
that, by reason of the MOU, employees were paid amounts which they 
would have received for that same five-day period, and that the 
amount each was paid was in excess of the unemployment compensation 
for which each would have been eligible for the five days. Regular 
payroll deductions were made from the One Time Special Payment by 
GM, except for union dues, which were not payable during layoff. 
The employees also received seniority credits for the period. 

{¶ 27} Plaintiff-Appellant and the other claimants became 
eligible to receive unemployment compensation benefits when they 
were laid off by GM, from the date each was laid off until he or 
she was recalled to work. GM subsequently objected to payment of 
benefits for the period June 29 through July 3, 1998, arguing that 
the One Time Special Payment each claimant received pursuant to the 
MOU was remuneration that disqualified them from receiving 
benefits. On review, the Director of the Department of Job and 
Family Services (“Director”) agreed and disallowed benefits for the 
period June 29 through July 3, 1998. 

{¶ 28} The claimants, including Plaintiff-Appellant, appealed 
the Director’s decision to the Unemployment Compensation Review 
Commission (“Commission”). On December 12, 2002, the Commission 
rendered a decision disallowing benefits for the period concerned 
pursuant to R.C. 4141.31(A)(5). In its decision, the Commission 
stated: 

{¶ 29} “The question to be determined by the Review Commission 
is whether the monies received by claimants are deductible as 
remuneration in the form of holiday pay. This special payment was 
negotiated by General Motors Corporation and the United Auto 
Workers. The weight of the evidence before the Review Commission 
is that the purpose of this payment was to replace the lost 
Independence Week Shutdown Period pay and Independence Holiday pay. 
Certain prerequisites for receiving this pay could not be met by 
employees because of the strikes and layoff situations existing at 
the time. In the negotiation process, it appears that the parties 
agreed to waive these impossible prerequisites and pay the 
unemployed workers a special payment calculated to make them whole 
for loss of the holiday payments. Deductions were made by the 
employer in the same manner as regular holiday payments would have 
been handled and employees received credit, including additional 
vacation entitlement, under the National Agreement for these 
monies. The circumstances which allowed the employer to recoup 
these monies via reduced contributions to another fund does not 
alter the nature of the payments. That the parties believed and 
intended these payments to replace the Independence Week Holiday 
pay is evidenced by Employer Exhibit #1, Shop Committee-Information 
Flyer, issued August 5, 1998, wherein the following statement was 
made: 
	‘Independence Week Holiday Pay 

	{¶ 30} ‘The International Union and Corporation have agreed 
	to pay the negotiated settlement concerning the Independence 
	Week Shutdown Week. This payment will be included in the 
	regular payroll checks on August 14, 1998. Even though you 
	only receive one check, taxes will be deducted from the 
	individual amounts of the two weeks, as per your regular 
	payroll tax status.’ 

{¶ 31} “Based upon the weight of the evidence before the Review 
Commission, it is held that the Director properly disallowed all 
claims for the weeks in issue because claimants received 
remuneration in the form of holiday pay or allowance in excess of 
their weekly benefit amount.” (Decision, pp. 8-9). 

{¶ 32} The claimants appealed the Commission’s decision to the 
court of common pleas. The court found that the MOU modified the 
terms of the National Agreement by waiving its requirements that 
the claimants work the shifts before and after the Independence 
Week Shutdown and Holiday in order to be paid for the five days 
concerned. The court noted that such an intent is manifested in 
the flyer quoted in the Board’s decision. On that basis, the court 
held that the pay the claimants received was “remuneration” for 
vacation or holiday which was allocated to that week, and per R.C 
4141.31(A)(5) the amount of unemployment compensation benefits 
otherwise due each claimant must be reduced by the amount of the 
One Time Special Payment each claimant received. Therefore, the 
court affirmed the Commission’s decision. 

{¶ 33} Plaintiff-Appellant Ashwell filed a timely notice of 
appeal on her behalf and on behalf of the other 481 claimants. 
Plaintiff-Appellant presents five assignments of error, which 
state: 

	FIRST ASSIGNMENT OF ERROR 

	{¶ 34} “THE TRIAL COURT ERRED IN AFFIRMING THE DECISION OF THE 
	REVIEW COMMISSION DENYING BENEFITS TO CLAIMANTS, BECAUSE THEY WERE 
	TOTALLY UNEMPLOYED UNDER REVISED CODE SECTION 4141.01(M).” 
	SECOND ASSIGNMENT OF ERROR 

	10 

	{¶ 35} “THE TRIAL COURT ERRED IN AFFIRMING THE DECISION OF THE 
	REVIEW COMMISSION DENYING BENEFITS TO CLAIMANTS, BECAUSE THE ONETIME 
	SPECIAL PAYMENT WAS NOT HOLIDAY PAY UNDER SECTION 
	4141.31(A)(5) AND COULD NOT BE ALLOCATED TO THE WEEK ENDING JULY 4, 
	1998.” 
	THIRD ASSIGNMENT OF ERROR 

	{¶ 36} “THE TRIAL COURT ERRED AFFIRMING THE DECISION OF THE 
	REVIEW COMMISSION DENYING BENEFITS TO CLAIMANTS, WHERE THE SPECIAL 
	PAYMENT WAS A FORM OF BONUS, THAT COULD NOT BE USED TO REDUCE 
	BENEFITS UNDER SECTION 4141.31(A)(5).” 
	FOURTH ASSIGNMENT OF ERROR 

	{¶ 37} “THE TRIAL COURT ERRED IN AFFIRMING THE DECISION OF THE 
	REVIEW COMMISSION DENYING BENEFITS TO CLAIMANTS, BECAUSE THE 
	SPECIAL PAYMENT WAS NOT REMUNERATION UNDER REVISED CODE SECTION 
	4141.01(H)” 
	FIFTH ASSIGNMENT OF ERROR 

	{¶ 38} “THE TRIAL COURT DID NOT LIBERALLY CONSTRUE UNDER R.C. 
	4141.46 THE APPELLANTS’ CLAIMS FOR UNEMPLOYMENT BENEFITS.” 

{¶ 39} Because the contentions which these assignments involve 
present intertwined issues of fact and law on the record before us, 
they will be considered together. 

{¶ 40} We begin our review of these issues with two 
observations. First, Ohio’s system of unemployment compensation is 
a statutory scheme, R.C. Chapter 4141, and as such a claimant’s 
eligibility for benefits is governed by statute. Second, there is 
no dispute concerning the existence of the facts on which the 
Commission and the common pleas court based their decisions, 
because the parties stipulated to them. The only issue is whether 
either tribunal erred when it applied governing statutory law to 
the facts concerned. 

{¶ 41} R.C. 4141.282(A) provides: “Any interested party, within 
thirty days after written notice of the final decision of the 
unemployment compensation review commission was sent to all 
interested parties, may appeal the decision of the commission to 
the court of common pleas.” The standard of judicial review 
applicable to an R.C. 4141.282(A) appeal was set out by the Supreme 
Court in Tzangas, Plakas & Mannos v. Administrator, Ohio Bureau of 
Employment Services (1995), 73 Ohio St.3d 694: 

{¶ 42} “In Irvine v. Unemp. Comp. Bd. of Review (1985), 19 Ohio 
St.3d 15, 17-18, 19 OBR 12, 15, 482 N.E.2d 587, 590, this court 
held that reviewing courts may reverse ‘just cause’ determinations 
‘if they are unlawful, unreasonable, or against the manifest weight 
of the evidence.’ This court noted that while appellate courts 
are not permitted to make factual findings or to determine the 
credibility of witnesses, they do have the duty to determine 
whether the board's decision is supported by the evidence in the 
record. Id. at 18, 19 OBR at 15, 482 N.E.2d at 590. This duty is 
shared by all reviewing courts, from the first level of review in 
the common pleas court, through the final appeal in this court.” 
Id at p. 696. 

{¶ 43} R.C. 4141.29 states: “Each eligible individual shall 
receive benefits as compensation for loss of remuneration due to 
involuntary total or partial unemployment in the amounts and 
subject to the conditions stipulated in this chapter.” “An 
individual is ‘totally unemployed’ in any week during which the 
individual performs no services and with respect to which no 
remuneration is payable to the individual.” R.C. 4141.01(M). 
“‘Remuneration’ means all compensation for personal services, 
including commissions and bonuses and the cash value of all 
compensation in any medium other than cash . . .” R.C. 
4141.01(H)(1). These provisions “shall be liberally construed” in 
favor of the applicant for benefits. R.C. 4141.46; Vspremi v. 
Giles (1980), 68 Ohio App.2d 91. 

{¶ 44} It is undisputed that the claimants performed no actual 
work for GM for the One Time Special Payment each received. 
However, as “personal services” appears in the definition of 
remuneration in R.C. 4141.01(H)(1), it is not limited to engaging 
in some productive activity. United Steelworkers of America AFLCIO 
v. Doyle (1958), 168 Ohio St. 324. When a laid-off employee 
retains his status as an available employee, retains his seniority, 
pension rights and any right to severance pay, and registers and 
reports for state compensation, any compensation he is paid by his 
employer is for his services. Id. Thus, personal service “means 
not only work actually done but the entire employer-employee 
relationship for which compensation is paid to the employee by the 
employer.” Id., at p. 327, quoting Social Security Board v. 
Nierotko (1946), 327 U.S. 358, 66 S.Ct. 637, 641, 90 L.Ed. 718. 

{¶ 45} There is no dispute that claimants retained many if not 
all of the features of their employment relationship with GM while 
they were laid off from work. Therefore, the One Time Special 
Payment the claimants received from GM was compensation for 
personal services under the rule of Doyle. Per R.C. 4141.01(M), 
for claimants to have been “totally unemployed” and entitled to 
benefits as a result, the payment cannot have constituted a form of 
“remuneration,” as remuneration is defined by R.C. 4141.01(H)(1). 

{¶ 46} In finding against the claimants, the Commission relied 
on R.C. 4141.31(A)(5), which states: “Benefits otherwise payable 
for any week shall be reduced by the amount of remuneration a 
claimant receives with respect to such week as . . . [v]acation pay 
or allowance payable under the terms of a labor-management contract 
or agreement, or other contract of hire, which payments are 
allocated to designated weeks.” 

{¶ 47} The Commission found, on the weight of the evidence 
presented, that the purpose of the One Time Special Payment was to 
replace the lost Independence Week Shutdown and Holiday pay, which 
was itself allocated to designated weeks. The trial court went 
farther, holding that the MOU modified the National Agreement to 
permit payments of the Independence Week Shutdown and Holiday pay 
for which the National Agreement otherwise provided. 

{¶ 48} We do not agree that the MOU amended the National 
Agreement so as to modify its terms. The National Agreement is a 
written contract, and written contracts may be modified or amended 
by express agreement of the parties to the contract, either in 
writing or by parol. Hotchner v. Neon Products (1947), 163 F.2d 
672. The MOU expresses no intention to modify the National 
Agreement, however. 

{¶ 49} A modification may also be implied by the subsequent acts 
of the parties that demonstrate a meeting of the minds in agreement 
to modify its terms on any particular point. Smaldino v. Larsick 
(1993), 90 Ohio App.3d 691. The MOU provides that employees “shall 
receive a one time special payment in the amount they would have 
been entitled to had they not been on strike or layoff.” That 
references the requirements of the National Agreement, but it 
doesn’t modify them. Instead, it creates a new and separate right, 
which is what the Commission in its decision found. 

{¶ 50} We agree with the Commission that the issue of 
eligibility for benefits in the present case turns on the 
application of R.C. 4141.31(A)(5); specifically, whether the One 
Time Special Payment was a form of remuneration because it was 
“[v]acation pay or allowance . . . which payments are allocated to 
designated weeks.” The Commission found that it was, with respect 
to the work week beginning June 29, 1998 through July 3, 1998. 
Such questions present issues of fact which are matters the 
Commission must determine. Stoll v. Owens Brockway Glass 
Container, Inc., Lucas App. No. L-02-1049; 2002-Ohio-3822. Our 
task is to determine whether the Commission’s decision is 
“unlawful, unreasonable, or against the manifest weight of the 
evidence.” Tzangas. 

{¶ 51} Strictly speaking, the claimants were not on “vacation” 
during the work week June 29 through July 3, 1998. They were 
instead laid-off from work. The claimants argue that, on that 
basis, the One Time Special Payment cannot be remuneration in the 
form of vacation pay or allowance for purposes of R.C. 
4141.35(A)(5), as both the Commission and the common pleas court 
found. Claimants rely on Budd Co. v. Mercer (1984), 14 Ohio App.3d 
269. 

{¶ 52} In Budd, employees who were laid off for lack of work 
were paid accrued vacation pay for the period pursuant to a labormanagement 
agreement. Unemployment compensation benefits were 
nevertheless allowed. The Sixth District Court of Appeals 
affirmed, reasoning that the claimants could not be both totally 
unemployed, which the employer had conceded, and on vacation. The 
court held that the payments were instead a bonus which is not a 
form of payment which R.C. 4141.35(A)(1)-(5) identifies as 
“remuneration.” 

{¶ 53} We decline to follow and apply the rule of Budd. The 
issue presented is whether these claimants are entitled to 
unemployment compensation benefits because they were totally 
unemployed for the week concerned. “An individual is ‘totally 
unemployed’ in any week during which the individual performs no 
services with respect to which no remuneration is payable to the 
individual.” R.C. 4141.01(M). Under the rule of Doyle these 
claimants performed personal services for GM during the work week 
of June 29 through July 3, 1998, because during that period their 
relationship with GM was maintained in various ways. Further, and 
more importantly, per R.C. 4141.04(H)(2) a “bonus” is a form of 
remuneration. Therefore, payment of a bonus renders an employee, 
even one who is laid-off, ineligible for benefits because he is not 
then unemployed. In that event, whether the bonus was allocated to 
designated weeks as vacation pay is immaterial. 

{¶ 54} The Director of Job and Family Services is authorized by 
R.C. 4141.13(C) to “[a]dopt rules with respect to the collection, 
maintenance, and disbursement of the unemployment and 
administrative funds.” Such rules must be approved by the 
Unemployment Compensation Review Commission before they become 
effective. R.C. 4141.14(A). Rules thus adopted and approved are 
set out at O.A.C. Chapter 4141-9. 

{¶ 55} Acting on the authority conferred by R.C. 4141.13(C), the 
Director adopted and the Commission has approved rules which have a 
bearing on the issue presented. O.A.C 4141-9-04(B) provides, in 
pertinent part: “Remuneration may be . . . denominated by terms 
such as vacation pay or allowance, separation pay, holiday pay, 
paid absence allowance, downtime paid absence allowance, or short 
workweek pay.” The sense of the rule is that the terms set out are 
typical and illustrative, not all inclusive or limiting. The 
Commission could therefore reasonably find that the One Time 
Special Payment is likewise remuneration in the form of vacation 
pay or allowance, so long as it is “allocated to designated weeks.” 
R.C. 4141.31(A)(5). 

{¶ 56} Another rule adopted by the Director and approved by the 
Commission that offers guidance in deciding the question presented 
is O.A.C. 4141-9-05(A), which states, in pertinent part: 
“Remuneration in the form of holiday pay will be applied to the 
week during which the holiday occurs as specified by state or 
national declaration, regardless of when such remuneration is 
actually received. If, however, there exists a written labormanagement 
agreement to observe a holiday on a date other than the 
one specified by state or national declaration, the holiday pay 
will be applied to the week during which the date specified in the 
agreement occurs.” 

{¶ 57} The Independence Week Shutdown pay period identified in 
the National Agreement is the period of Monday, June 29 through 
Thursday, July 2, 1998. One of the holidays for which payment is 
specified by the National Agreement is July 4, 1998. The July 4 
holiday was observed on Friday, July 3 in 1998. The MOU provides 
that eligible employees “shall receive a one time special payment 
in the amount they would have been entitled to receive had they not 
been on strike or layoff” during the Independence Week Shutdown and 
Holiday. Per O.A.C. 4141-9-05(A), the pay for the Independence Day 
holiday necessarily must apply to July 3, 1998, the last day of the 
Independence Week Shutdown and Holiday period that year. 

{¶ 58} The foregoing provisions support the conclusion of the 
Commission and the common pleas court that the One Time Special 
Payment was a form of vacation pay. The further question is 
whether, as vacation pay, it was allocated to the designated work 
week of June 29 through July 3, 1998. 

{¶ 59} To “allocate” means “to apportion for a specific purpose 
or to particular persons or things.” Webster’s Third International 
New Dictionary. Here, the One Time Special Payment was apportioned 
by recipient and amount to persons who, but for their inability to 
work the required prior and subsequent shifts because of the 
layoff, would have been entitled to receive Independence Week 
Shutdown and Holiday Pay in 1998 for the week designated. 
Therefore, the Commission could reasonably find, as it did, that 
the One Time Special Payment was allocated to the week designated. 
On the standard of review we are required by Tzangas to apply, we 
cannot find that the Commission’s decision was unreasonable, 
unlawful, or against the manifest weight of the evidence. 

{¶ 60} Plaintiff-Appellant argues that the decision denying the 
claimants’ unemployment compensation benefits should be reversed on 
other grounds, however. 

{¶ 61} First, Plaintiff-Appellant argues that the One Time 
Special Payment cannot be allocated to the work week of June 30 
through July 3, 1998, because it was not paid until August 13 or 
14, 1998. We are urged to adopt and follow the distinction in that 
regard on which the court in General Motors Corporation v. Buckner 
(2001), 49 S.W.3d. 753, held that unemployment compensation claims 
arising under these very same circumstances should be paid. 

{¶ 62} Buckner was decided by the Missouri Court of Appeals on 
the basis of the statutory law of Missouri governing unemployment 
compensation benefits. The relevant statutory provisions state 
that an individual is deemed totally unemployed in any week during 
which he performs no services “and with respect to which no wages 
are payable to such individual.” Section 288.030.1(26)(a), RSMO 
(2000). Further, Section 288.036.1 RSMO (2000) provides: “Vacation 
pay and holiday pay shall be considered as wages for the week with 
respect to which it is payable.” 

{¶ 63} The Buckner court reasoned that the One Time Special 
Payment was not “payable” for the Independence Week Shutdown and 
Holiday in 1998 because the employees acquired no legal right to it 
until the MOU was signed subsequent to that week on July 28, 1998, 
and that it did not become “payable” until August 9, 1998, after 
the employees had returned to work. The court found the one time 
special payment could therefore not have been “payable” for the 
work week ending July 3, 1998, and for that reason could not be 
wages payable for that week that disqualified the employees from 
receiving unemployment compensation benefits. 

{¶ 64} Unlike Missouri’s, Ohio’s statutory scheme for providing 
unemployment compensation benefits takes no account of when 
compensation that might constitute remuneration becomes “payable.” 
Indeed, O.A.C. 4141-9-05 expressly rejects that consideration with 
respect to holiday pay. Further, as the Buckner court also 
observed, “[d]ue to the fact that the types of statutes involved in 
the various states are not uniform but frequently divergent, we do 
not consider authorities from other jurisdictions decisive of this 
matter.” Id., at p. 759. 

{¶ 65} The fact that, per the terms of the MOU, the One Time 
Special Payment was not payable or paid until a later date does not 
demonstrate that the agreement allocated it to a period other than 
the work week of June 29 through July 3, 1998. The Commission 
could, as we have said, reasonably find that the MOU allocated the 
payment to that week, and that it therefore constitutes 
remuneration for purposes of R.C. 4141.31(A)(5). 

{¶ 66} Plaintiff-Appellant’s second contention is the One Time 
Special Payment cannot constitute remuneration for purposes of R.C. 
4141.31(A)(5) under the rule of Akzo Salt, Inc. v. Ohio Bureau of 
Employment Services (1995), 107 Ohio App.3d 567. 

{¶ 67} In Akzo Salt, employees were likewise laid off during a 
shutdown unilaterally imposed by the employer for economic reasons. 
A labor-management agreement authorized payment of an employee’s 
unused vacation time in that event. The Sixth District Court of 
Appeals held that such payments could not be remuneration, as it is 
defined by R.C. 4141.31(A)(5), unless the employee had scheduled 
vacation leave during the shut-down period, because absent that it 
could not have been “allocated to (those) designated weeks.” Id. 
However, if the employee had scheduled his or her vacation during 
the period, the payment was allocated and constituted remuneration. 

{¶ 68} The circumstance in Akzo Salt is one that R.C. 
4141.31(A)(5) was intended to prevent. There, and acting on the 
authority conferred by a labor-management agreement, the employer 
unilaterally attempted to allocate compensation payable for a 
vacation benefit as remuneration for the period in which it was 
paid, even though those particular weeks had not been designated 
for receipt of the payment by the same labor-management agreement. 
Therefore, no allocation was shown. In the present case, the 
Commission found that the MOU, which is undisputably a labormanagement 
agreement, specifically allocated the payment to a 
designated week. We have found that the Board’s decision is not 
unlawful, unreasonable, or against the manifest weight of the 
evidence. Therefore, we may not reverse. Tzangas. 

{¶ 69} As a third contention, Plaintiff-Appellant argues that 
the One Time Special Payment should not be viewed as remuneration 
because the MOU allows GM to divert monies it is otherwise required 
by contract to commit to other employees benefits to the payment it 
is required by the MOU to make, until GM is fully reimbursed for 
the One Time Special Payments it made. 

{¶ 70} R.C. 4141.35(A)(5) takes no account of the source of 
vacation pay or allowances, so long as the amount is payable under 
the terms of a labor-management agreement and allocated to 
designated weeks. Reliance on the fact that the payment is the 
product of a labor-management agreement, as it was here, 
demonstrates that questions such as the source, amount, or payment 
terms are matters committed to the negotiating process, not ones 
that affect the application of R.C. 4141.35(A)(5). 

{¶ 71} Fourth, Plaintiff-Appellant argues that the Commission 
and the common pleas court abused their discretion when they relied 
on the flyer quoted in the Commission’s decision to determine the 
intent of the parties who executed the MOU. We do not agree. 

{¶ 72} The intent of the parties who executed a written 
agreement must be determined from its terms, unless those terms are 
so ambiguous as to make their intent unclear. The court may then 
hear and consider other evidence, parol evidence, in order to make 
the determination required. 

{¶ 73} The MOU is ambiguous, or at least unclear. In that 
event, the Commission and the common pleas court were authorized 
to consider other evidence relevant to show what the intent of the 
parties was. 

{¶ 74} The flyer was prepared by a member local union of the UAW 
and circulated to UAW members of that local union. There is no 
evidence that those who prepared it had been a part of the 
negotiations leading to the MOU. However, as a declaration 
concerning the MOU, the flyer is relevant to prove the intent of 
the parties who drafted the MOU. It is therefore admissible for 
that purpose per Evid.R. 402, unless its admission is other barred. 

{¶ 75} The real contention, we believe, is that the flyer is 
mere hearsay, and therefore barred by Evid.R. 802. However, 
Evid.R. 801(D)(2)(d) provides that a statement is not hearsay when 
it is an admission by a party-opponent in the form of “a statement 
by his agent or servant concerning a matter within the scope of his 
agency or employment made during the existence of the 
relationship.” 

{¶ 76} There is no dispute that the flyer was issued by a UAW 
local to UAW members who were laid off and eligible for the One 
Time Special Payment prescribed by the MOU. The requirements of 
Evid.R. 801(D)(2)(a) are satisfied. Therefore, the Commission and 
the court did not abuse their discretion in considering the 
statements in the flyer in order to determine the intent of the 
parties who executed the MOU. What weight to give those statements 
is a question for the Commission. 

{¶ 77} Finally, Plaintiff-Appellant argues that the Commission 
ignored the injunction of R.C. 4141.46 that the sections of R.C. 
Chapter 4141 “shall be liberally construed.” By that it is meant 
that any material doubts must be resolved in favor of coverage. 
Vspremi v. Giles. However, that does not affect the deference due 
to the trier of fact on judicial review of its decision. Miller v. 
Franklin Chemical Industries (August 23, 1984), Scioto App. No. 
1460. 

{¶ 78} The MOU, which was the product of a negotiated agreement, 
was unclear with respect to what type of compensation the One Time 
Special Payment actually was. The Commission was charged by law 
to resolve lack of clarity, and in doing so found that it was 
vacation pay allocated to a designated week. The Commission had 
before it the history of the parties’ relations exemplified in the 
National Agreement, the specific reference in the MOU to the 1998 
Independence Week Shutdown and Holiday Pay benefit the National 
Agreement created, the unique circumstances resulting from the layoff 
that had deprived the claimants of that benefit, and the 
demonstrated intent of the parties to the MOU to replace the lost 
benefit with the One Time Special Payment. Based on all of that, 
the Commission resolved the questions presented against coverage. 

{¶ 79} The Commission is not required to find in favor of 
coverage except when ineligibility for coverage is shown to a moral 
certainty. The Commission is charged only to resolve any material 
doubt in favor of coverage, and in so doing it must rely on the 
facts presented and is not bound by any particular nomenclature 
which parties adopt, or fail to. On this record, the Commission 
could reasonably find that the One Time Special Payment was 
remuneration for purposes of R.C. 4141.35(A)(5), notwithstanding 
the MOU’s avoidance of any specific definition. Therefore, on the 
standard of Tzangas, we may not reverse. 

{¶ 80} The assignments of error are overruled. The judgment of 
the common pleas court will be affirmed. 
. . . . . . . . . 
WOLFF, J. and FAIN, J., concur. 
Copies mailed to: 
Frederick G. Cloppert, Jr., Esq. 
William J. Steele, Esq. 
Rory P. Callahan, Esq. 
Charlett Bundy, Esq. 
Laura R. Anderson, Esq. 
Hon. Michael T. Hall