Taylor

Section 33(f) of the Longshore and Harbor Workers’ Compensation Act, 33 U.S.C. § 933 (f) (“Act” or “LHWCA”), describes the rights and responsibilities of a “person entitled to compensation” who enters into a settlement with a third party. Lois Taylor, widow of Glenn Taylor, the covered worker under the Act, petitions this court for review of a final order of the Benefits Review Board, which credited her late husband’s employer for amounts she received from third-party settlements entered into prior to her husband’s death. The issue that we must decide in this petition for review is whether Petitioner was a “person entitled to compensation” under § 33(f) of the Act when she entered into these third-party settlements. If she was such a person, her late husband’s employer, Plant Shipyard Corporation, 1 would be entitled to offset against its death benefit liability the net amount of Petitioner’s recovery from the third parties under § 33(f). 2 The Board determined that she was such a person and ruled that Plant was entitled to *1237 the offset. We disagree and grant the petition for review.

Section 33 of the Act governs the interplay between an employer’s LHWCA liability and any…