Evans v. AT & T TECHNOLOGIES, INC.

MITCHELL, Justice.

The defendant AT&T Technologies, Inc. (“AT&T”) has brought forward only two issues for review by this Court. The first is whether the deduction allowed by N.C.G.S. § 97-42 from amounts to be paid as workers’ compensation entitles the defendant-employer AT&T to full credit for all disability benefits paid to the plaintiff-employee under AT&T’s Sickness and Accident Disability Plan. A second issue — properly raised in, but not addressed by, the Court of Appeals — is whether the amount of any deduction under N.C.G.S. § 97-42 is to be based on the gross before-tax amount paid by…