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H. Rept. 98-25, at 26 (1983), 1983 U.S.C.C.A.N. 219, 244.
The facts are not in dispute. Petitioners stipulated that
during 1992, petitioner received worker's compensation payments
in the amount of $19,324.70, and that the Social Security
disability benefits he was otherwise entitled to receive for that
year were reduced, or offset, by an equivalent amount.
Petitioner's 1992 Form SSA-1099 reports the same undisputed
facts.
The language of section 86(d)(3) is unambiguous and the
statute contains no exceptions. Neither the clear language of
the statute nor the explanation in the legislative history quoted
above provide any suggestion of a modification or exception based
on the circumstance that petitioner's worker's compensation
benefits were paid from the employer's self-insured fund.
Pursuant to section 86(d)(3), we must hold that petitioner's
Social Security benefits for 1992 include the $19,324.70 offset
corresponding to his worker's compensation payments. Respondent
is sustained on this issue.
Decision will be entered
under Rule 155.
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