A neighbor of mine recently had a two week furlough and all employees at his company were encouraged to file for unemployment before returning. He did so but was denied due to the fact that he is 65 and is already taking his pension, despite the fact that he continues to work full time for his employer. Can someone explain the likely justification for this? I have no doubt the Iowa workforce people are correct but am just curious how that works. Second question is if he is not eligible for unemployment, is money still being contributed/withheld on his behalf by his employer?