In Maxim Crane Works v. Workers' Compensation Appeal Board (Solano), 931 A.2d 816 (Pa. Cmwlth. 2007), the Court addressed the use of Form LIBC-756. Richard Solano (Solano) had suffered a work-related injury on October 10, 2000. He continued to work until Maxim Crane Works (Maxim), his employer, terminated him in December 2000. In January 2003, Solano applied for old age Social Security benefits. On April 4, 2003, Solano and Maxim entered into an agreement for compensation benefits which was modified by a later supplemental agreement dated September 12, 2003. On June 6, 2005, Solano received Form LIBC 756 on which he acknowledged that he received old age Social Security benefits. On August 3, 2005, Solano received a Notice of Workers' Compensation Offset which informed him that Maxim was taking a credit that would offset his weekly compensation benefits, and that a credit from fourteen months of prior old age Social Security benefits would also be recouped which reduced his weekly workers' compensation benefits to zero for a period of 25.75 weeks. On August 16, 2005, Solano petitioned to review and alleged that the offset was in error. Maxim, 931 A.2d at 817. Before the Workers' Compensation Judge, Solano testified that he never received the Form LIBC-756 to report his old age Social Security benefits before June 6, 2005. Upon receipt he reported his benefit amount. The Workers' Compensation Judge determined that Maxim was entitled to an offset only from June 6, 2005, the date Solano first received the LIBC-756 form. The Workers' Compensation Judge ordered the recalculation of the old age Social Security benefits which entitled Maxim to a 50% offset starting from June 6, 2005, but did not permit Maxim to recoup any retrospective offset of benefits from Solano. The Board affirmed with a modification due to a clerical error. Maxim, 931 A.2d at 817. Maxim appealed to the Court which affirmed: We can find no support in the Act or regulations to support Employer's Maxim assertion that it has an absolute right to a retrospective offset. While Claimant Solano began receiving old age Social Security benefits in January 2003, the undisputed evidence shows that Claimant Solano did not receive Form LIBC-756 until June 6, 2005. While Claimant Solano does owe a duty to report receipt of old age Social Security benefits, the regulations place the initial duty upon the employer or insurer to notify the employee of the reporting requirements and provide the employee with the proper forms. Based upon our review of the Act and corresponding regulations, we conclude that the WCJ did not err or abuse his discretion in determining that Employer Maxim was only entitled to an offset as of the date Claimant Solano received the form on June 6, 2005. Here, Employer Maxim had an obligation to notify Claimant Solano of his reporting requirements under the Act in order to secure an offset. Employer Maxim, however, did not notify Claimant Solano of the reporting requirements until June 6, 2005--nearly five years after his work injury, and over two years after claimant Solano began receiving workers' compensation benefits. The Board determined that although Employer Maxim was entitled to pursue an offset from the time Claimant Solano began earning workers' compensation benefits, by delaying to notify Claimant Solano of his duty to report his Social Security benefits until June 6, 2005, Employer Maxim failed to act with due diligence. If Employer Maxim were permitted to recoup the offsetable benefits prior to June 6, 2005, hardship and prejudice to Claimant Solano can be presumed as Claimant's Solano weekly workers' compensation benefits would be reduced to zero for a period of 25.75 weeks. Maxim, 931 A.2d at 819-820.