Pension Offset

In the case Horner v. Workers’ Compensation Appeal Board (Liquor Control Board), the Court reaffirmed its previous decisions that an employer can illustrate the extent to which it funded a defined benefit pension plan through expert actuarial testimony. If a defined benefit pension plan exists, the employer does not have to show any documentation of contribution into employees’ pension plan for means of determining pension offset. The pension offset is a credit that employer can take against Workers’ Compensation benefits.