Mugglin, J.
Claimant sustained an injury to her back while working as an elementary school teacher in February 1999 and was awarded workers' compensation benefits. In January 1999, approximately one month prior to her injury, claimant had sent a letter to the employer stating, "I wish to retire from the Longwood Central School District effective 07/08/99, which is the date of my fifty fifth birthday, in order to receive the retirement incentive of 45% of base wages...
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