(concurring). I concur in the result only (see Matter of Tipping v National Surface Cleaning Mgt., Inc., 29 AD3d 1200 [2006] [decided herewith], Carpinello, J., concurring).
Ordered that the decision is reversed, with costs, and matter *1187remitted to the Workers’ Compensation Board for further proceedings not inconsistent with this Court’s decision.