Steven M. Goldstein applied for and received unemployment insurance benefits from March 23, 2013 through August 10, 2013 after which time he ceased receiving unemployment benefits because he began receiving disability benefits, which continued until September 2014. Goldstein’s second claim for unemployment insurance benefits had an effective date of March 23, 2014. The Employment Development Department (“EDD”) denied the second claim for unemployment insurance benefits because during the preceding benefit year he neither was paid sufficient wages nor performed any work. Goldstein unsuccessfully challenged the denial of the second claim for unemployment benefits before an administrative law judge, the California Unemployment Insurance Appeals Board (“CUIAB”) and the Superior Court of California. In this opinion, the Court of Appeal affirmed the trial court’s denial of benefits on the ground that although Goldstein’s receipt of unemployment benefits did not disqualify him from receiving unemployment benefits in the following year (as the Board had determined), Goldstein was still ineligible for additional unemployment insurance benefits because he had failed to satisfy the requirement that he perform “some work” during the relevant period.