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JORDAN v. SEARS12/20/1994
e should look beyond the language of the statute to determine that legislative intent.
I have no problem in applying the plain language of section 62-B and although were I the Legislature, I might have acted differently, as a judge I must restrain my legislative instincts and apply the plain language of the statute. The statute clearly states that it applies to weekly compensation payable to an employee for any period in which he is receiving payments under an employee benefit plan. The term "employee benefit plan" is statutorily defined to include a retirement plan funded or paid for by the employer. Jordan is receiving compensation pursuant to the Act and did receive a payment from his employer's retirement plan. The fact that Jordan took advantage of provisions of the Internal Revenue Code that allow him to defer taxation on receipt of the money does not change the fact that he received the payment and section 62-B requires that his benefits be reduced.
As the court acknowledges, section 62-B was enacted as part of an emergency effort to reduce insurance premiums and prevent carriers from withdrawing business from the state. We may not speculate whether or not the Legislature contemplated the effect of a "rollover." We should apply the statute as written and not as we might have written it. I would vacate the decision of the Appellate Division and remand to the Workers' Compensation Board for coordination of benefits pursuant to 39 M.R.S.A. ยง 62-B.
RUDMAN, Justice, dissenting, with whom CLIFFORD, Justice, joins.
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