Opinion by Chief Judge HUME.
In this workers' compensation proceeding, City of Lamar (employer) and its insurer, Colorado Compensation Insurance Authority (collectively CCIA), petition for review of a final order of the Industrial Claim Appeals Office (Panel) which included the value of employer contributions to claimant's pension benefits in the average weekly wage computation for Gary L. Koehn (claimant). Claimant also appeals the exclusion of the value of his vacation...
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