Pennsylvania State University v. Workers' Compensation Appeal Board

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 its past and future funding to the plan? The issue is of considerable importance because most public employees in Pennsylvania are…