CEDARS SINAI HEALTH SYSTEM, Permissibly Self-Insured LUIS ROMERO WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIALUIS ROMERO, Applicant,vs.CEDARS SINAI HEALTH SYSTEM, Permissibly Self-Insured, Defendant.Case No. ADJ4238124 (LBO 0384459)OPINION AND DECISION AFTER RECONSIDERATION In order to further study the factual and legal issues in this case, on January 23, 2012, we granted applicant’s Petition for Reconsideration of a workers’ compensation administrative law judge’s (WCJ) Findings of Fact of October 31, 2011, wherein, it was found that defendant was entitled to a credit in the amount of $2,000,000 towards its future workers’ compensation liability to the applicant. The $2,000,000 represented applicant’s net recovery in a third-party civil lawsuit. In finding defendant entitled to a third-party credit, the WCJ found that the employer was not negligent. Although moot in light of the finding of no employer negligence, the WCJ also found that “the value of the civil claim against [third-party defendant] Genie Industries is $4,500,000.” Applicant contends that the WCJ erred in finding defendant entitled to a $2,000,000 third-party credit, arguing that WCJ erred in finding that there was no employer negligence and in finding that applicant’s total civil damages were $4,500,000. We have received an Answer from defendant, and the WCJ has filed a Report and Recommendation on Petition for Reconsideration (Report). We will affirm the Findings of Fact of October 31, 2011 for the reasons stated by the WCJ in the Report, which we hereby adopt and incorporate. As acknowledged by applicant in his trial brief, “applicant has the burden of proof to establish the employer was negligent in any degree. If there is no employer negligence, the carrier is entitled to a full credit.” (Martinez v. Associated Engineering & Construction Co. (1979) 44 Cal.Comp.Cases 1012, , 1021-1022 [Appeals Board en banc].) In order to establish neglige
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