### Question
What does supplemental unemployment compensation benefits mean?


### Answer
**Supplemental unemployment compensation benefits** has the following meaning in *26 U.S.C. § 501*:

> only—


(i) benefits which are paid to an employee because of his involuntary separation from the employment of the employer (whether or not such separation is temporary) resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, and


(ii) sick and accident benefits subordinate to the benefits described in clause (i)

#### Citation:
  - *26 U.S.C. § 501*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART I-GENERAL RULE**

