OPINION
CAPERTON, Judge.
The Appellant, Commonwealth of Kentucky, Uninsured Employers' Fund (UEF), appeals the February 15, 2008, opinion of the Workers' Compensation Board reversing and remanding the February 8, 2006, opinion and order of Administrative Law Judge Thomas A. Davis (ALJ Davis). On appeal, the UEF argues that the Board erred in overturning the ALJ,
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