Facts
[M.], born in 1946, was an employee of the municipal administration of X. Following the termination of his employment contract as of October 31, 2005, he applied for unemployment insurance benefits. The Cantonal Public Unemployment Insurance Fund decided to take into account the amount of CHF 2,440.20 allocated monthly by the Intercommunal Pension Fund (CIP) as an old-age pension and to deduct it from the unemployment benefits paid to M. [M.] opposed this decision, in particular contesting the imputation of the AHV advance of CHF 610.05 paid monthly by the CIP.Considerations
The Federal Tribunal ruled that the AHV advance paid by the CIP constitutes an old-age pension benefit from the occupational pension scheme and must therefore be deducted from the unemployment insurance benefits in accordance with Art. 18c para. 1 OASIA. Although the advance is repayable through monthly deductions from the retirement pension, it was granted to [M.] due to a right conferred by the CIP regulations, since he had reached the minimum age for the granting of old-age benefits. It is therefore an old-age pension benefit within the meaning of the law.
Furthermore, the Federal Tribunal found that the CIP paid part of the early retirement benefits in the…