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KOZIOL, J. The Workers’ Compensation Trust Fund (WCTF) and Employers Reinsurance Corp. (ERC) cross-appeal from a decision ordering the WCTF to pay the employee § 34A benefits and § 34B cost of living adjustments (COLA), and requiring ERC to reimburse the WCTF "pursuant to the terms of ERC’s reinsurance contract" with the now insolvent self-insurer, Polaroid Corporation, Inc. (Polaroid). (Dec. 6.) We vacate the decision and order ERC to pay, directly to the employee, § 34A and § 34B COLA benefits from the date Polaroid’s statutory bond exhausted, March 5, 2013, and continuing.