Sandra K. Schadendorf F/k/a Sandra K. Weishaar Vs. Snap-on Tools Corporation ( 2008 )


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  •                  IN THE SUPREME COURT OF IOWA
    No. 31 / 06–1387
    Filed October 3, 2008
    SANDRA K. SCHADENDORF
    f/k/a SANDRA K. WEISHAAR,
    Appellant,
    vs.
    SNAP-ON TOOLS CORPORATION,
    Appellee.
    Appeal from the Iowa District Court for Kossuth County, Don E.
    Courtney, Judge.
    The claimant and the employer appeal a decision awarding the
    claimant penalty benefits under Iowa Code section 86.13 (1999).
    AFFIRMED IN PART, REVERSED IN PART, AND CASE REMANDED
    WITH DIRECTIONS.
    Mark S. Soldat of Soldat & Parrish-Sams, P.L.C., West Des Moines,
    for appellant.
    Michael S. Roling of Peddicord, Wharton, Spencer, Hook, Barron &
    Wegman, LLP, Des Moines, for appellee.
    2
    WIGGINS, Justice.
    In this appeal, a claimant and her employer challenge the workers’
    compensation commissioner’s award of penalty benefits under Iowa Code
    section 86.13 (1999). The district court affirmed the award of penalty
    benefits; however, it remanded the case to the agency to determine
    whether further penalty benefits were due. Because we find the workers’
    compensation commissioner was correct in awarding penalty benefits to
    the claimant and the claimant is not entitled to further benefits, we
    reverse the judgment of the district court remanding the case for further
    proceedings before the workers’ compensation commissioner and direct
    the district court to affirm the decision of the commissioner.
    I. Factual Background.
    This case arises out of a July 26, 1999, decision of the workers’
    compensation commissioner awarding Sandra K. Schadendorf f/k/a
    Sandra K. Weishaar workers’ compensation benefits from her employer,
    Snap-On Tools Corporation. The July 26 award for back benefits totaled
    $72,166.32. Snap-On was also required to pay interest on the benefits.
    On August 9 Schadendorf’s attorney wrote a letter to Snap-On advising
    Snap-On of his calculations as to the amount owed on the judgment
    including interest and costs as of August 25. The interest on the award
    was calculated to be $43,796.26, making the total amount due to
    Schadendorf $115,962.58. In the same letter, the attorney asked Snap-
    On to advise him if it did not agree with his calculations. Finally, the
    attorney said,
    please be advised that if we cannot agree by 8/18/99 on
    whether these amounts will be paid and whether all parties
    agree not to seek judicial review, I will have to file a judicial
    review, as well as a motion for judgment, just to protect my
    client’s rights.
    3
    On August 16 Snap-On made the decision not to appeal the award
    and to pay the amount as calculated in the August 9 letter. Snap-On
    communicated this decision telephonically to Schadendorf’s attorney.
    On August 18 Schadendorf’s attorney confirmed by letter that Snap-On
    was going to pay the award.        In the same letter the attorney advised
    Snap-On that if payment was not received by August 24, he would file a
    judicial review action to protect his client’s rights.
    Because Schadendorf did not receive payment, she filed a petition
    for judicial review and a motion for judgment in the district court. On
    September 7 the court entered a judgment against Snap-On for the total
    amount of the award plus interest.
    On September 8 Snap-On mailed a check in the amount of
    $115,962.58     to    Schadendorf’s     attorney.        Snap-On’s   attorney
    acknowledged in his transmittal letter that because the check was late he
    was requesting an additional check to cover the remaining balance.
    Schadendorf’s attorney received the check for $115,962.58 on September
    9.    On September 14 Schadendorf’s attorney wrote another letter to
    Snap-On indicating that they still owed $2442.76.          The attorney also
    indicated that the per diem interest rate was $.70.
    On September 24 Snap-On made a payment of $2442.76, which
    was    acknowledged     by   Schadendorf’s     attorney.     In   addition   to
    acknowledging receipt of the check, Schadendorf’s attorney informed
    Snap-On that there was another $10.04 due. On September 29 Snap-On
    mailed a check in the amount of $10.07 to Schadendorf’s attorney. On
    September 30, 1999, Schadendorf dismissed her petition for judicial
    review and satisfied the judgment she had transcribed to the district
    court. We will set out additional facts as they relate to the issues.
    4
    II. Prior Proceedings.
    Schadendorf filed a review-reopening petition claiming penalty
    benefits under Iowa Code section 86.13 for Snap-On’s delay in payment
    of benefits as originally awarded on July 26, 1999. On May 15, 2001, a
    deputy workers’ compensation commissioner filed her decision.            The
    deputy determined Schadendorf was entitled to a penalty benefit of
    $36,083.16.     The deputy found the delay in paying the award was
    unreasonable.      She determined that the penalty benefit should be the
    maximum allowed by law, fifty percent of the amount of benefits that
    were unreasonably delayed. She limited the fifty percent penalty benefits
    award to the principal amount of the July 26, 1999, award because in
    Davidson v. Bruce, 
    594 N.W.2d 833
    , 840 (Iowa Ct. App. 1999), the court
    of appeals held penalty benefits were not available for delayed payments
    of interest. This decision was appealed within the agency.
    On January 30, 2002, the commissioner issued a final decision.
    The commissioner determined as a matter of law there can be no penalty
    benefits awarded while a petition for judicial review is pending because
    there can be no delay in payment during the pendency of the judicial
    review decision.     Alternatively, the commissioner found if the benefits
    were payable, the delay was not unreasonable because of the pending
    judicial review petition. Schadendorf filed a petition for judicial review.
    On October 28, 2002, the district court reversed that part of the
    commissioner’s decision holding the filing of a petition for judicial review
    excuses a party from paying benefits because the Code provides for a
    stay during the appeal process.       This decision was appealed to the
    supreme court. We assigned the case to our court of appeals. The court
    of appeals found the payments due to Schadendorf were due long before
    the July 26, 1999, decision.      It held that a penalty benefit could be
    5
    assessed if there was unreasonable delay in making payments under
    Iowa Code section 86.13. The court of appeals determined the delay was
    reasonable until the July 26 decision was filed because the amount due
    prior to that date was fairly debatable. The court of appeals remanded
    the decision back to the commissioner to determine whether the delay
    after July 26 was unreasonable under the evidence.
    On August 25, 2005, the commissioner issued a remand decision.
    The commissioner held that there was no unreasonable delay until
    August 25, 1999, the date used in Schadendorf’s August 9 letter to
    calculate the amount of benefits and interest due under the decision.
    The commissioner held the delay was unreasonable after August 25.
    Accordingly, the commissioner found an unreasonable delay for fourteen,
    twenty-nine, and thirty-five days respectively.       The commissioner
    awarded a $10,000 penalty benefit for the delay.      In determining the
    amount of penalty benefits to award Schadendorf, the commissioner only
    considered the benefits awarded and not the interest due on the benefits.
    Schadendorf filed a petition for judicial review. Snap-On filed a cross-
    petition for judicial review.
    On July 28, 2006, the district court entered its judicial review
    decision. The district court found no evidence to support the finding that
    the delay in paying benefits was reasonable prior to August 25, 1999. It
    remanded the case to the commissioner for determination of the
    reasonableness of the delay from July 27 until August 25. The district
    court affirmed the $10,000 penalty benefit for the delay after August 25.
    Schadendorf argued in the district court that interest on the penalty
    benefit should begin to run from the May 2001 decision of the deputy,
    the date the deputy first awarded a penalty benefit, rather than from the
    remand decision.       The district court determined interest ran from
    6
    August 25, 2005, the date of the remand decision. Finally, the district
    court held penalty benefits are not available on delayed payments of
    interest even if the interest payments were unreasonably delayed. Both
    Schadendorf and Snap-On have appealed this decision.
    III. Issues.
    To decide this appeal, we need to address the following issues
    raised by the parties: (1) whether the district court was correct to remand
    the case to the commissioner to determine whether penalty benefits were
    due prior to August 25, 1999; (2) whether substantial evidence supports
    the award of penalty benefits after August 25, 1999; (3) whether
    Schadendorf is entitled to penalty benefits on the interest due on her
    benefits if the payment of this interest has been unreasonably delayed;
    and (4) whether interest on the penalty benefit award runs from the date
    of the deputy’s decision or from the date of the commissioner’s remand
    decision.
    IV. Commissioner’s Award of Penalty Benefits.
    Section 17A.19(10) of the Code governs the standard upon which
    we review a decision of the commissioner. It is well settled that “ ‘[t]he
    interpretation of workers’ compensation statutes and related case law
    has not been clearly vested by a provision of law in the discretion of the
    agency.’ ”   Lakeside Casino v. Blue, 
    743 N.W.2d 169
    , 173 (Iowa 2007)
    (citation omitted). Therefore, when we interpret a workers’ compensation
    statute we will not give the commissioner’s interpretation of the law
    deference and are free to substitute our own judgment. Id.; see also Iowa
    Code § 17A.19(10)(c) (1999 Supp.).
    When reviewing the agency’s factual determinations, we determine
    whether the factual determinations are based on “substantial evidence in
    the record before the court when that record is viewed as a whole.” Iowa
    7
    Code § 17A.19(10)(f) (1999 Supp.).            The Code defines “substantial
    evidence” as
    [T]he quantity and quality of evidence that would be deemed
    sufficient by a neutral, detached, and reasonable person, to
    establish the fact at issue when the consequences resulting
    from the establishment of that fact are understood to be
    serious and of great importance.
    Id. § 17A.19(10)(f)(1). The factual determinations made by the workers’
    compensation commissioner are “ ‘clearly vested by a provision of law in
    the discretion of the agency,’ ” together with the application of the law to
    those facts. Mycogen Seeds v. Sands, 
    686 N.W.2d 457
    , 465 (Iowa 2004)
    (citation omitted). When applying the “substantial evidence” standard to
    the agency’s fact-finding, we must give the agency the appropriate
    discretion. 
    Id.
     We review an agency’s decision to determine whether its
    application of the law to the facts was “ ‘irrational, illogical, or wholly
    unjustifiable.’ ”   
    Id.
     (citation omitted).   This standard of review affords
    appropriate deference to the agency. 
    Id.
    The commissioner may award penalty benefits on benefits that
    were unreasonably delayed or denied.          
    Iowa Code § 86.13
    .   The Code
    provides in relevant part that
    [i]f a delay in commencement or termination of benefits
    occurs without reasonable or probable cause or excuse, the
    workers’ compensation commissioner shall award benefits in
    addition to those benefits payable under this chapter, or
    chapter 85, 85A, or 85B, up to fifty percent of the amount of
    benefits that were unreasonably delayed or denied.
    
    Id.
     To receive a penalty benefit award under section 86.13, the claimant
    must first establish a delay in the payment of benefits. Keystone Nursing
    Care Ctr. v Craddock, 
    705 N.W.2d 299
    , 307 (Iowa 2005).           The burden
    then shifts to the employer to prove a reasonable cause or excuse for the
    8
    delay. Christensen v. Snap-On Tools Corp., 
    554 N.W.2d 254
    , 260 (Iowa
    1996).
    We will divide our analysis of the commissioner’s award of the
    penalty benefits issue into two sections.   In the first section, we will
    discuss the commissioner’s decision not to award penalty benefits for the
    period between July 26, 1999, the date of the decision awarding benefits,
    and August 25, 1999. In the second section, we will discuss whether
    substantial evidence supports the award for penalty benefits for the
    period between August 26, 1999, to the date the benefits were paid,
    September 29, 1999.
    A. Whether the Commissioner Erred by Not Awarding Penalty
    Benefits for the Time Period From July 26, 1999, to August 25,
    1999.     The commissioner found Snap-On did not introduce evidence
    providing a reasonable cause or excuse for delaying payment to
    August 25, 1999. However, the commissioner reviewed the entire record,
    including the evidence introduced by Schadendorf, and determined the
    delay until August 25 was reasonable. The district court reversed this
    decision because Snap-On had not provided any evidence that the
    reasonable cause or excuse found by the commissioner was in fact the
    reason for its delayed payment.
    We review the record as a whole to determine if substantial
    evidence exists to support the commissioner’s findings of fact. Iowa Code
    § 17A.19(10)(f). Accordingly, we consider all the evidence introduced, not
    just the evidence introduced by Snap-On, to determine if Snap-On met
    its burden and established that it had reasonable cause or excuse to
    delay the payment of benefits until August 25, 1999.
    The   commissioner   handed     down   the     decision   awarding
    compensatory benefits on July 26, 1999, and mailed it to each party’s
    9
    attorney on that date.    As testified to by the Snap-On representative,
    Snap-On had to make a decision whether to appeal the award or pay it.
    If Snap-On decided to pay the award, it would have to request the funds
    from its home office. No one disagrees that it would have taken some
    period of time for Snap-On to pay the award if it decided not to appeal.
    Therefore, the question is whether it was reasonable for Snap-on to delay
    paying the award before August 25. On our review of the record, we find
    substantial evidence supports the commissioner’s finding that the delay
    was reasonable.
    Schadendorf’s August 9 letter calculated the amount owed under
    the July 26 decision, including interest and costs as of August 25. The
    letter gave Snap-On until August 18 to make a decision as to whether to
    pay the amount owed, or else Schadendorf would seek judicial review of
    the commissioner’s decision.        On August 16 Snap-On informed
    Schadendorf’s attorney that it would pay the award.         On August 18
    Schadendorf’s attorney informed Snap-On that if payment was not
    received by August 24, he would file a judicial review action to protect his
    client’s rights.   The correspondence between the parties constitutes
    substantial   evidence   that   Schadendorf   considered    August    25   a
    reasonable time in which to receive payment of her benefits.
    Thus, the record contains substantial evidence supporting the
    commissioner’s finding in its August 25, 2005, remand decision that
    [i]n view of the communication from claimant’s counsel on
    August 9, 1999, that requested payment as of August 25,
    1999, the delay up to August 25, 1999, was reasonable.
    While employer likely should have acted sooner and issued
    payment on its own initiative before receiving the August 9,
    1999, request from claimant’s counsel, its failure to do so
    does not warrant a penalty in view of the totality of the
    circumstances. It is necessary to select a day in the future
    for payment due to the need to calculate interest and process
    payments. That inevitably causes some reasonable delay,
    10
    though not unlimited justification.   The parties were
    communicating and cooperating regarding determining the
    correct amount owed and delay due to that type of
    interaction was not unreasonable.
    Accordingly, we reverse the decision of the district court remanding
    the case back to the commissioner to determine penalty benefits for the
    period from July 26, 1999, to August 25, 1999, and affirm the decision of
    the commissioner not to award such benefits during that period.
    B. Whether Substantial Evidence Supports the Award of
    Penalty Benefits From August 26, 1999, to September 29, 1999. In
    making its findings that the delay in the payment of benefits was
    unreasonably delayed after August 26, 1999, the commissioner found:
    It was not reasonable for employer to ignore the impact of
    interest accruing from August 25, 1999, until it issued
    payment on September 8, 1999. Those adjusting workers’
    compensation claims are held to know the requirements and
    to be capable of performing routine mathematical
    calculations, including computing interest. While absolute
    perfection is not required, substantial compliance is
    expected. Claimant established that employer did not pay
    the compensation award until September 8, 1999,
    September 23, 1999, and September 29, 1999. The period of
    reasonable delay ended August 25, 1999.         Claimant’s
    payments were unreasonably delayed in the amount of 14
    days, 29 days, and 35 days.
    The commissioner then awarded Schadendorf a $10,000 penalty benefit
    for the delay.
    Snap-On argues substantial evidence does not support a finding of
    unreasonable delay.    We disagree with Snap-On.      We agree with the
    commissioner that there is no evidence in the record supporting Snap-
    On’s claim its delay was reasonable after August 25. Therefore, Snap-On
    failed to carry its burden to show that the delay after August 25 was
    reasonable. Accordingly, we affirm the decisions of the district court and
    the commissioner on this issue.
    11
    Snap-On further argues if we find substantial evidence supports a
    finding of unreasonable delay, there is not substantial evidence to
    support the amount assessed. On the other hand, Schadendorf argues
    in her brief that the penalty benefit is too small. As of August 26, Snap-
    On unreasonably delayed the payment of $72,166.32 in benefits. Even
    though Snap-On made substantial payments on September 8 and 24,
    Snap-On did not pay Schadendorf all of her benefits until September 29
    because the payments made by Snap-On were applied first to interest
    and then to unpaid benefits. Christensen, 
    554 N.W.2d at 259
    .
    The maximum penalty benefit allowed is fifty percent of the
    amount of benefits that were unreasonably delayed. 
    Iowa Code § 86.13
    .
    Thus, the maximum penalty benefit allowed by law was $36,083.16. The
    factors the commissioner should consider when awarding penalty
    benefits are “the length of the delay, the number of the delays, the
    information available to the employer regarding the employee’s injuries
    and wages, and the prior penalties imposed against the employer under
    section 86.13.” Robbennolt v. Snap-On Tools Corp., 
    555 N.W.2d 229
    , 238
    (Iowa 1996).
    The record establishes that on July 26, 1999, the commissioner
    determined the amount of benefits Schadendorf was due for her work-
    related injury.   The August 9 letter from Schadendorf’s attorney
    calculated the amount due with interest as of August 25. On August 16,
    Snap-On agreed with the calculations and informed Schadendorf that it
    would be paying Schadendorf the amount as calculated.        Without any
    explanation as to the delay, Snap-On did not make its payment until
    September 8. When it made its payment, it failed to include all of the
    amounts due. It took two more letters from Schadendorf’s attorney to get
    Snap-On to pay Schadendorf all of her benefits.         The record also
    12
    disclosed this was not the first time Snap-On failed to pay benefits. As
    the commissioner noted in his decision, Snap-On has been the subject of
    several cases where a penalty benefit was imposed for its unreasonable
    delay in paying benefits.
    Just because the interpretation of the evidence is open to a fair
    difference of opinion does not mean the commissioner’s decision is not
    supported by substantial evidence. ABC Disposal Sys., Inc. v. Dep’t of
    Natural Res., 
    681 N.W.2d 596
    , 603 (Iowa 2004).       An appellate court
    should not consider evidence insubstantial merely because the court
    may draw different conclusions from the record. Fischer v. City of Sioux
    City, 
    695 N.W.2d 31
    , 33–34 (Iowa 2005). Balancing the short delay in
    payment of benefits with Snap-On’s repeated conduct of unreasonably
    delaying benefits in this and other cases, substantial evidence supports
    the amount of the penalty benefit awarded by the commissioner.
    Accordingly, we affirm the decisions of the district court and the
    commissioner on the amount of the penalty benefit awarded after
    August 25, 1999.
    V. Whether Schadendorf is Entitled to Penalty Benefits on the
    Interest Due on Her Benefits if the Payment of This Interest has
    Been Unreasonably Delayed.
    To decide this issue we must interpret section 86.13. Thus, we will
    not give the commissioner’s interpretation of the law deference and are
    free to substitute our own judgment as to the interpretation of the
    statute.   Lakeside Casino, 
    743 N.W.2d at 173
    ; see also Iowa Code
    § 17A.19(10)(c).
    The Code provides for a penalty benefit to be assessed against the
    employer if the “commencement or termination of benefits occurs without
    reasonable or probable cause or excuse.” 
    Iowa Code § 86.13
    . To resolve
    13
    whether Schadendorf is entitled to penalty benefits for an unreasonable
    delay in the payment of the interest due on her benefits, we must
    determine whether the word “benefits” in section 86.13 includes interest
    due on the benefits awarded.
    When confronted with the task of determining the meaning of a
    statute, we have stated:
    The goal of statutory construction is to determine legislative
    intent. We determine legislative intent from the words
    chosen by the legislature, not what it should or might have
    said.   Absent a statutory definition or an established
    meaning in the law, words in the statute are given their
    ordinary and common meaning by considering the context
    within which they are used.           Under the guise of
    construction, an interpreting body may not extend, enlarge
    or otherwise change the meaning of a statute.
    Auen v. Alcoholic Beverages Div., 
    679 N.W.2d 586
    , 590 (Iowa 2004)
    (citations omitted).       The interpretation of a statute requires an
    assessment of the statute in its entirety, not just isolated words or
    phrases. State v. Young, 
    686 N.W.2d 182
    , 184–85 (Iowa 2004). Indeed,
    “we avoid interpreting a statute in such a way that portions of it become
    redundant or irrelevant.” T & K Roofing Co. v. Iowa Dep’t of Educ., 
    593 N.W.2d 159
    , 162 (Iowa 1999) (citation omitted). We look for a reasonable
    interpretation that best achieves the statute’s purpose and avoids absurd
    results. Harden v. State, 
    434 N.W.2d 881
    , 884 (Iowa 1989).
    The first indication that the legislature did not intend the word
    “benefits” in section 86.13 to include the interest due on an award of
    compensation can be seen from the plain meaning of the words “benefit”
    and “interest.”   A “benefit” is defined as “[f]inancial assistance that is
    received from an employer, insurance, or a public program (such as
    social security) in time of sickness, disability, or unemployment.” Black’s
    Law Dictionary 151 (7th ed. 1999).         “Interest” is defined as “[t]he
    14
    compensation fixed by agreement or allowed by law for the use or
    detention of money, or for the loss of money by one who is entitled to its
    use. . . .” Id. at 816.
    Under these definitions, the benefits awarded in this case were for
    temporary partial permanent disability, healing period compensation,
    and permanent partial disability.     The amount of these benefits total
    $72,166.32. Any additional sums due and owing Schadendorf were for
    the loss of use of these benefits or interest on the benefits. A “benefit” is
    distinct and separate from “interest” due on a benefit.       Therefore, the
    plain meaning of the terms “benefit” and “interest” leads us to believe
    compensation due for loss of use of a benefit due by the employer is not
    a “benefit” under section 86.13.
    The second indication that the legislature did not intend the word
    “benefits” in section 86.13 to include the interest due on an award of
    compensation is the statutory scheme of the workers’ compensation
    statutes. Chapter 85 lists the various benefits due to an injured worker.
    See, e.g., 
    Iowa Code §§ 85.27
     (providing medical benefits); 85.28
    (providing burial expenses); 85.31 (providing benefits in death cases);
    85.33 (providing temporary total and temporary partial disability
    benefits); and 85.34 (providing permanent disability benefits).      On the
    other hand, chapter 85 has a separate provision for interest. 
    Id.
     § 85.30.
    Section 85.30 provides “if [compensation payments are] not paid when
    due, there shall be added to the weekly compensation payments, interest
    at the rate provided in section 535.3 for court judgments and decrees.”
    Id.   This separate treatment of benefits and interest by the legislature
    indicates that it did not intend the word “benefits” in section 86.13 to
    include the interest due on an award of compensation.
    15
    Finally, the legislative history of a statute is instructive of
    legislative intent.   State v. Dohlman, 
    725 N.W.2d 428
    , 431–32 (Iowa
    2006). The legislative history of section 86.13 indicates the legislature
    did not intend the word “benefits” in section 86.13 to include the interest
    due on an award of compensation. In the explanation to the bill enacting
    section 86.13, the committee on labor and industrial relations of the
    senate stated “section [86.13] gives the commissioner the authority to
    award penalty benefits if regular benefits were unreasonably delayed or
    denied.”     S.F. 539 Explanation, 77th Gen. Assemb., Reg. Sess. (Iowa
    1982).      The explanation does not include any provision for penalty
    benefits on interest due on regular benefits.
    Based on the plain meaning of the word “benefit,” the statutory
    scheme used by the legislature to award benefits and interest on those
    benefits, and the legislative history of section 86.13, we find the
    legislature did not intend the word “benefits” in section 86.13 to include
    the interest due on an award of compensation.          Consequently, the
    commissioner was correct in not awarding a penalty benefit on the
    interest due on the benefits he awarded Schadendorf in his July 26,
    1999, decision.
    VI. Whether Interest on the Penalty Benefits Award Runs
    From the Date of the Deputy’s Decision or From the Date of the
    Commissioner’s Remand Decision.
    Schadendorf claims interest on her award of penalty benefits
    should have started to run from the May 15, 2001, decision by a deputy
    workers’ compensation commissioner awarding her penalty benefits. We
    disagree.
    The decision of the commissioner is the final agency action. 
    Iowa Code § 86.24
    (5). The commissioner overturned the May 15 decision of
    16
    the deputy awarding penalty benefits. Thus, as of May 15, there was no
    final agency action awarding Schadendorf penalty benefits.       Because
    nothing was due, we cannot assess interest from May 15. Final agency
    action awarding penalty benefits did not occur until the commissioner
    issued his remand decision on August 25, 2005. Therefore, the district
    court and the commissioner were correct in awarding interest on these
    penalty benefits from August 25.
    VII. Disposition.
    Because the claimant is not entitled to any further penalty
    benefits, we reverse the district court’s remand of the case to the
    workers’ compensation commissioner to determine if further penalty
    benefits should be awarded.       We affirm the remainder of the district
    court’s decision. Accordingly, we remand the case to the district court to
    enter judgment affirming the August 25, 2005, remand decision of the
    workers’ compensation commissioner.
    AFFIRMED      IN    PART,    REVERSED     IN   PART,   AND    CASE
    REMANDED WITH DIRECTIONS.
    All justices concur except Baker, J., who takes no part.