In Township of Lower Merion v. Workers' Comp. Appeal Bd. (Tansey), 783 A.2d 878 (Pa. Cmwlth. 2001), the Court considered the issue of "whether the Board erred in determining that any portion of a municipal police pension attributable to contributions from the Commonwealth . . . should not be considered 'funded by the employer' for purposes of calculating a pension offset against workers' compensation benefits under Section 204(a). . . ." Id. at 878. The Court concluded that the Commonwealth's portion constituted a third-party contribution to the pension fund and, therefore, was made by an entity other than the employer directly liable for payment of compensation. Further, the Court rejected the employer's argument that because Section 402 of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205) 6 allows a municipality to allocate money as it sees fit between its various pension funds, the Commonwealth contribution is somehow transformed into an employer contribution for purposes of Section 204(a). Accordingly, the Court concluded that the Board did not err in determining that the Commonwealth-funded portion of the municipal pension fund should not be used for purposes of calculating a pension offset against workers' compensation benefits. In Tansey, the Court agreed with the municipal police claimant that the municipal employer was not entitled to an offset for the Commonwealth-funded portion of the pension because under the plain language of Section 204(a) of the Act, the Commonwealth was not the employer directly liable for the payment of compensation. The Court rejected the municipal employer's argument that because Act 205 allows a municipality to allocate money as it sees fit between its various pension funds, the Commonwealth's contribution somehow transformed that money into a municipal employer contribution for purposes of Section 204(a).