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Submitted: December 21, 2001

OPINION

Mark Hrivnak (Claimant) petitions for review of a July 25, 2001 order of the Workers’ Compensation Appeal Board (WCAB) affirming the decision of workers’ compensation judge Francis J. DeSimone (WCJ DeSimone) to deny the Petition to Review Compensation Benefits (Review Petition) and the Petition for Assessment of Penalties (Penalty Petition) filed by Claimant. The question presented is whether R&L Development (Employer) is entitled to a credit under section 204(a) of the Workers’ Compensation Act *fn1 (Act), as amended by Act 44 of 1993,*fn2 for the value of unemployment compensation benefits received by Claimant concurrent with workers’ compensation benefits.

 
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