Code of Maine Rules
90 - INDEPENDENT AGENCIES
351 - WORKERS' COMPENSATION BOARD
Chapter 9 - PROCEDURES FOR COORDINATION OF BENEFITS
Section 351-9-2 - Coordination of Benefits Pursuant to section 221(3)

A. Except as provided in paragraph (B) of this section, when an employee receives payments pursuant to a plan or policy subject to §221(1)(B) or (C), the amount of the reduction to the employee's weekly benefits is calculated by converting the weekly payment into an after-tax amount using the tables of average weekly wage and 80% of the after tax average weekly wage published by the Board pursuant to 39-A M.R.S. §102(1) and then multiplying the applicable 80% of the after-tax amount by 1.25.

B. When an employee receives a benefit that is intended to be paid over the employee's lifetime in a lump sum or a periodic payment for a permanent or lifetime condition paid over a period less than the employee's life expectancy pursuant to a plan or policy subject to §221(1)(B) or (C), the amount of the reduction to the employee's weekly benefits is calculated by:

C. This regulation applies retroactively to all pending cases including those on appeal.

A. Paid time off or equivalent plan means an employer-paid benefit that covers both sick leave and vacation leave.

B. If a paid time off or equivalent plan designates a specific portion of the benefit as sick leave, an employer/insurer may reduce benefits, as set forth in 39-A M.R.S.A. §221(3)(A)(2).

C. If a paid time off or equivalent plan does not designate a specific portion of the benefit as sick leave, an employer/insurer may reduce benefits, as set forth in 39-A M.R.S.A. §221(3)(A)(2), when the benefit taken is used for the equivalent of sick leave rather than vacation leave.