Walker, James

James Walker, a Los Angeles County deputy sheriff, sustained an industrial injury to his neck, shoulder, and low back and was found 100% permanently disabled (48% preexisting, 52% from the subsequent industrial injury), qualifying for Subsequent Injuries Benefits Trust Fund (SIBTF) benefits. The WCJ found that SIBTF was entitled to credit under Labor Code section 4753 only for the net non-taxable (disability-related) portion of Walker's LACERA disability retirement pension, not the full pension, since part of the pension was attributable to years of service. SIBTF petitioned for reconsideration, arguing it was entitled to credit for the entire disability pension regardless of how the benefits were calculated. The Board adopted the WCJ's Report (except for a paragraph erroneously finding the petition untimely), held the petition was actually timely, and denied reconsideration on the merits.