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KOZIOL, J. The Workers’ Compensation Trust Fund (WCTF) and Commercial Union/One Beacon (One Beacon), cross-appeal from a decision ordering the WCTF to pay the employee § 34A benefits, § 34B cost of living adjustments (COLA), and requiring One Beacon to reimburse the WCTF pursuant to the terms of One Beacon’s reinsurance contract with the now insolvent self-insurer, Polaroid. (Dec. 6.) We reverse the judge’s award against the WCTF, affirm his determination that the employee is not bound by One Beacon’s 1998 agreement with Polaroid, and order One Beacon to pay the employee § 34A and § 34B COLA benefits from the date Polaroid’s statutory bond exhausted, March 5, 2013, and continuing.
1 For purposes of this action, we designate the Workers’ Compensation Trust Fund as "Trust Fund." The Workers’ Compensation Trust Fund cannot be designated as an "insurer" because, "pursuant to General Laws c. 152, § 1(7), it is not so defined. See 452 Code Mass. Regs. § 3.04(1) (‘The Fund shall not be deemed to be an insurer except as expressly provided by M.G.L. c. 152 and 452 CMR 3.00.’) The nature and obligations of the Fund are set forth in General Laws c. 152, § 65(2, 4-10, 13.)" Coogan v. Gene Costa and Sons, 27 Mass. Workers’ Comp. Rep. 191, 191 n.1 (2013)