OPINION
PARKER, Judge.
This appeal involves the calculation of an employer's subrogation claim under the Minnesota Worker's Compensation Act. U.S. Steel appeals from a judgment which determined that all of its subrogation interest, including worker's compensation benefits it had already paid, was to be reduced to present value. We reverse and remand.
FACTS
The facts of this case are completely recited in Kempa v. E.W. Coons Co.,...
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