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  5. 952 S.W.2d 696 (1997)
 

WILLIAMS v. EASTERN COAL CORP.

Nos. 96-SC-287-WC, 96-SC-332-WC.

952 S.W.2d 696 (1997)

Jess P. WILLIAMS, Appellant, v. EASTERN COAL CORPORATION; Vicki G. Newberg, Acting Director of Special Fund; Honorable Donna H. Terry, Administrative Law Judge; and Workers' Compensation Board, Appellees. EASTERN COAL CORPORATION, Appellant, v. Jess P. WILLIAMS, William O. Windchy, Acting Director of Special Fund; Donna H. Terry, Administrative Law Judge; and Workers' Compensation Board, Appellants.

Supreme Court of Kentucky.

October 2, 1997.

Attorney(s) appearing for the Case

William J. Baird, III, Baird, Baird, Baird & Jones, Pikeville, Terri Smith Walters, Pikeville, for Eastern Coal Corporation.

Mark C. Webster, Labor Cabinet, Division of Special Fund, Louisville, for Special Fund.

Robert J. Greene, Kelsey E. Friend Law Firm, Pikeville, for Jess P. Williams.

GRAVES, Justice.

I. PROCEDURAL HISTORY

This matter concerns the allowance of offsets when a worker receives both workers' compensation benefits and disability or retirement benefits paid pursuant to an employer-funded plan.

Appellant, Jess P. Williams (hereinafter "Williams"), and Appellee, Eastern Coal Corporation (hereinafter "Eastern"), had elected coverage under the Kentucky Workers' Compensation Act when Williams received a disabling work-related...

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