RUDMAN, J.
[¶ 1] American Falcon Corp. appeals from a decision of the Workers' Compensation Board granting the employee's petition for award of specific loss benefits pursuant to 39-A M.R.S.A. § 212(3) (Supp.1998). American contends that, because specific loss benefits, like incapacity benefits, are compensation for lost earnings, the employer should be entitled to offset the award of specific loss benefit by the amount of incapacity benefits already paid...
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