JOANOS, Judge.
Rockhaulers, Inc. and Executive Risk Consultants, Inc. (employer/carrier) appeal a workers' compensation order finding compensability. The issues presented are: (1) whether the order and the record contain sufficient ultimate facts to support a finding that the subject accident arose out of the claimant's employment; and (2) whether the employer/carrier should receive a set-off for moneys received by claimant's dependents from a third-party tortfeasor...
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