Section 23-791 - Benefits reduced by pension payment; definitionA. Except as provided in subsections B and C, the amount of benefits payable to an individual for any week that begins in a period with respect to which the individual is receiving or will receive a pension under a plan maintained or contributed to by a base-period employer of the individual shall be reduced by either:1. The amount of the pension that is reasonably attributable to the week if the individual contributed less than forty-five per cent of the amount for the pension.2. Forty-five per cent of the amount of the pension that is reasonably attributable to the week if the individual contributed at least forty-five per cent but less than one hundred per cent of the amount for the pension.B. The amount of benefits payable to an individual for any week shall not be reduced by reason of the receipt of a pension if the services performed during the base period by the individual for the base-period employer or remuneration received for those services did not affect the individual's eligibility for nor increase the amount of the pension. The conditions specified by this subsection do not apply to pensions paid under the social security act or the railroad retirement act of 1974 or the corresponding provisions of prior law. Pensions paid under those acts shall be treated in the manner specified by subsection A.C. Benefits shall not be reduced by the receipt of social security retirement in order to take into account contributions made by the individual for the pension.D. For the purposes of this section, "pension" means a governmental or other pension, retirement or retired pay, annuity or other similar periodic payment that is based on the previous work of the individual.