holding that an employer can meet its burden of proving the extent of its contribution to a claimant’s defined-benefit pension by credible actuarial evidence; the employer need not identify actual contributions to the claimant’s pension
How later courts described this case
- holding that an employer can meet its burden of proving the extent of its contribution to a claimant’s defined-benefit pension by credible actuarial evidence; the employer need not identify actual contributions to the claimant’s pension
- employer may present expert actuarial testimony to establish the extent employer funded a claimant's defined benefit pension for purposes of offset of workers' compensation obligation
Written by the judges who cited it.
The opinion
DISSENTING OPINION BY
President Judge COLINS.
I dissent. I believe that, as a matter of law, the employer’s evidence, even if credited, is too speculative to sustain its burden of proof.
Therefore, I would affirm the Board.
Judges SMITH-RIBNER and FRIEDMAN join in this dissenting opinion.