Court Clarifies Employers' Burden in Pension Offset Cases

The Commonwealth Court of Pennsylvania clarified the burden of proof that employers must satisfy in order to obtain an offset for pension contributions in a new published decision last week. The intermediate appellate court's published opinion in the case of School District of Philadelphia v. WCAB (Davis) resolved a dispute over what employers must show in order to obtain a pension-related offset. The spat centered over what the School District of Philadelphia had to prove in order to take an offset for contributions it paid toward Carol Davis' defined pension plan. In short, the court...