OPINION
BROTMAN, District Judge.
Pursuant to 42 U.S.C. § 405(g), plaintiff seeks judicial review of a final determination by the Secretary of Health and Human Services ("Secretary") to offset plaintiff's disability insurance benefits due to his receipt of a lump sum worker's compensation award. Plaintiff contends that the Secretary's decision to prorate the lump sum award based on the periodic rate of benefits he previously received is irrational and...
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