*471 ORDER
PER CURIAM.AND NOW, this 13th day of December 2005, we hereby GRANT the Petition for Allowance of Appeal and REVERSE the Order of the Commonwealth Court with regard to the issue of the pension setoff. See Kramer v. Workers’ Comp. Appeal Bd. (Rite Aid Corp.) 883 A.2d 518, 2005 WL 2386097 (Pa.2005). We VACATE the award of penalties and REMAND to the Workers’ Compensation Judge for Disposition consistent with this Order.