In Pennsylvania State University v. Workers' Compensation Appeal Board (Hensal), 911 A.2d 225 (Pa. Cmwlth. 2006), the Court addressed the question of "how an employer proves the extent to which it funded a defined benefit pension plan so as to qualify for" an offset pursuant to Section 204(a). Hensal, 911 A.2d at 226. Hensal dealt with a request by the employer in that case, Pennsylvania State University (PSU), to take an offset against its workers' compensation payments to the claimant in that case, Robert Hensal (Hensal), due to Hensal's receipt of a multiple employer defined benefit disability pension from the State Employees' Retirement System (SERS). PSU adduced the testimony of SERS' actuary and of the Director of SERS' Benefits Determination Division. SERS' Director testified that both Hensal and PSU contributed to the SERS plan and that SERS calculated PSU's offset using an actuarial formula that subtracted "from the total value of Hensal's actuarially determined projected lifetime benefit the specific amount Hensal contributed, plus an actuarially determined investment rate of return." Id. at 229. SERS' actuary testified that this method was "reasonable and actuarially sound." Id. at 230. Notably, SERS' actuary also testified that "employer contributions to the SERS fund in any given year are irrelevant to calculating an offset because past or future employer contributions maintain adequate funding." Id. The Court concluded that PSU's evidence was "legally sufficient to establish the extent to which PSU funded Hensal's defined benefit pension for purposes of offset." Id. at 232.