In Belmont v. State, Dep't of Labor, 745 P.2d 75 (Alaska 1987), the court rejected a similar argument that "the entire amount of a claimant's Teamsters pension is not attributable to his employer, because his employer contributed the funds to the union trust fund pursuant to direction from employees under a collective bargaining agreement." The court relied on language from the pension trust handbook stating, "'This Plan is funded through employer contributions, the amount of which is specified in the Collective Bargaining Agreements. Contributions by employees are not required nor are they permitted.'" Id. at 77. The court reasoned the offset statute "does not make a distinction for amounts contributed as pension plan payments pursuant to a collective bargaining agreement," and "there is no question that Belmont's employer made the contributions to the pension plan." Id. at 78.