In Sievers v. Unemployment Compensation Board of Review, 124 Pa. Commw. 52, 555 A.2d 260 (Pa. Cmwlth. 1987), aff'd, 520 Pa. 83, 551 A.2d 1057 (1989), the claimant became unemployed as part of an operation and leveraging streamlining plan that his employer offered to all of its management employees. "The plan was necessary in order to effectuate necessary staff reductions by allowing management employees to voluntarily terminate their employment and thus avoid involuntary staff reductions." Sievers, 555 A.2d at 261. The claimant accepted the employer's plan and its accompanying benefits, thereby voluntarily terminating his employment, even though continuing work was available to him. Id. at 261-62. The claimant applied for unemployment compensation benefits, which both the referee and the Board denied under Section 402(b) of the Law because the claimant voluntarily terminated his employment without necessitous and compelling reason to do so. On appeal, the claimant argued that he was entitled to benefits under the VLO provision, because his separation came about as a result of an employer-planned workforce reduction, which the claimant accepted. The Court rejected this argument: Claimant asserts that he did not voluntarily terminate his employment but was laid off. However, Claimant's testimony before the referee does not support this contention. When asked by the referee whether or not his departure from his employment was a temporary lay off Claimant responded "No, this was permanent." Id. at 262.