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STATE UNIVERSITY v. W.C.A.B. (HENSAL)

911 A.2d 225 (2006)

The PENNSYLVANIA STATE UNIVERSITY/The PMA Insurance Group, Petitioners v. WORKERS' COMPENSATION APPEAL BOARD (HENSAL), Respondent.

Commonwealth Court of Pennsylvania.

Decided November 17, 2006.

Attorney(s) appearing for the Case

James M. Horne, State College, for petitioners.

Eric P. Betzner, Washington, for respondent.

Andrew E. Greenberg, Norristown, for amicus curiae, Pennsylvania Defense Institute.

BEFORE: COLINS, President Judge, McGINLEY, Judge, SMITH-RIBNER, Judge, FRIEDMAN, Judge, LEADBETTER, Judge, COHN JUBELIRER, Judge, and SIMPSON, Judge.

OPINION BY Judge SIMPSON.

This case involves a public employer's reconsidered request for a pension offset against workers' compensation benefits. We are concerned with how an employer proves the extent to which it funded a defined benefit pension plan so as to qualify for the offset. More particularly, must an employer offer evidence of specific past amounts paid by the employer to the plan on account of an employee, or may the employer offer actuarial opinion of...

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