ÿWPC) ~a›ŠKlã|ˆD'Ií²§J¼X=o^Al» ­p~UÇHîäa1uCüÈu$pÁ?1Ùœ0Ȱ1œÁ?)ßF»†'!>•ò.äª!AÄC¡ FræCžçL“îßµZíÛkßËPjÑU•9‘(˜˜kϓ֛ù©èTp…UøÅK«Hc|ru°c©Íg¸ Ì÷òy\'`ªpoÙ;¼÷ð¿K)Zå`t¼õ¶i ïý¿¬ÄwJ—'œ‹ KîåâT­d­oÅ_‡ÆØÞE?cGèIQ¾zµŽ‡›­¢±É3Î9q<ŽOÊI²2¤ˆW#‘Èp¶ÄHTêšßà'èã4ÒêÑæéÈéw‰¼Í$T„ÄdSmZ›œ]ZÏ ¨õyPÐrCk´Ù§×‚ËgcdT»Ð ÆÇµtrø:r½§Ö'¯{åóæVϨ ”k1p]OÀÍ%éÔBÜW×ÈOM+Àcå¤ Ž:†’ަs[Âé­±@ý°ÚuNž=s—Ë$ð¥é¨D½ÕSå>ØŽ…ƒ9Ádnl@fÆuŸËÁáã›ÈM]K¾êùWä°sª>šaÕ}#k[“+Td5Ù”í”q4èÙTT‹o8hÆô>´n`â~»xPŽwžœj^b %\^ b 0ˆnUNöwD4H\ zkÒå· m¹ ¹ #ÉÐ Æ™ Æ_ Æ%ÆëL±Ný 0Dÿ/CErrªttttttttttttttttttttttb 0ë&&&& B 0¤. D3Ò D- 0K22 AS}ÆÐ 0¤– 0D: A«~»#›/Ï (`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó(í€"  Z6Times New Roman Regularqdj/ê:i¢×+003|x ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wptÿU‹ÿÀÀÀ˜\\IB01S01\CLERK1NASÈÈ,,,,ÈÈ0Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5 BÝ ƒR¨¾$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô§¥ò»»ÔÝ  ÝÔ_Ô€The€trial€court€also€found€that€Perrin€waived€his€right€to€reconsideration€under€the€terms€of€the€settlementÐ ° Ðagreement,€which€provided€in€part€that€Gaylordððs€ð ðagents,€successors€and€assigns,€are€hereby€released€from€any€and€allÐ tÄ Ðfurther€claims€by€the€Employee€for€any€workersðð€compensation€benefits€.€.€.€as€a€result€of€or€in€any€way€connected€withÐ 8ˆ Ðor€growing€out€of€the€Employeeððs€accident€and€injuries€of€December€17,€1996€.€.€.€.ðð€€The€Special€WorkersððÐ üL ÐCompensation€Appeals€Panel€did€not€decide€the€waiver€issue€and€we€need€not€do€so€given€our€disposition€of€the€appealÐ À Ðon€other€grounds.(#Ã$òòÚ  Ú0Ú  Úóó %Ý ƒR¨¾$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô§¥ò»»ÔÝ  ÝÔ_Ô€After€first€consolidating€the€two€cases,€the€trial€court€determined€that€Gaylord€was€the€proper€defendant€andÐ ° Ðdismissed€the€remaining€defendants.€ KilcreaseDrowotaAdolphoBuntin TNN T]heNiziolinuryGaylord- ù-(|G2¨¾$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€ =»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô§¥ò»»Ô d(|3¿d$££Ý ƒ£ª!ÝÑ€.ÑÑ8€ =»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3¿d$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€ =»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€ =»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÑ  ÑÔ€¼ =»»»ÔÑ8€FqXXdì»»d8Ñà@™ ™ ìàÔ‡î =ÔIN€THE€SUPREME€COURT€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†¼ =»îî #ԈРÖ& ÐÓ  ÓOctober€1,€2003€SessionÐ üL ÐÔ‡XFqX»¼ =ÔÌò òÔ#†¼ =»XXFqñ#ÔWILLIAM€PERRIN€v.€GAYLORD€ENTERTAINMENT€CO.,€òòet€alóó.Ô‡XFqX»¼ =Ôó óÐ úJ ÐÌà@@½½ìàò òAn€Appeal€by€Permission€from€the€Supreme€Court€Special€Workers'Ð ú J ЀCompensation€Appeals€PanelÐ æ 6 ÐChancery€Court€for€Davidson€CountyÐ Ò " Ðà@@øøìàNo.€99„2659„I€€€€€€Irvin€H.€Kilcrease,€Jr.,€ChancellorÐ ¾   ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<` AßÐ ‚Ò  ÐÌà@@TTìàNo.€M2001„01585„SC„WCM„CV€„€Filed€December€5,€Ô_Ô2003Ô_ÔÐ }Í  ÐÌßA€V) °°` dE<T` AßÐ U¥ Ðó óÌÓ  ÓÔ#†¼ =»XXFqp#ÔÔ€XFqX»¼ =ÔWe€granted€reviewò ò€ó óto€determine€whether€the€employeeððs€action€for€reconsideration€of€his€workersððÐ P  Ðcompensation€benefits€was€filed€too€late€pursuant€to€Tennessee€Code€Annotated€section€50„6„Ð @ Ð241(a)(2)€(1999).€€òòóóThe€trial€court€found€that€the€employeeððs€action€to€reconsider€his€prior€award€wasÐ ,| Ðuntimely€because€it€was€filed€more€than€one€year€after€his€employment€with€his€pre„injury€employerÐ h Ðhad€ended€and€also€found€that€the€employeeððs€settlement€with€his€pre„injury€employer€had€waivedÐ T Ðhis€right€to€reconsideration.€€The€Special€Workersðð€Compensation€Appeals€Panel€affirmed€the€trialÐ ð@ Ðcourtððs€ruling€on€the€ground€that€the€action€was€untimely.€€After€reviewing€the€record€and€applicableÐ Ü, Ðauthority,€we€agree€that€the€employeeððs€action€to€reconsider€his€award€of€benefits€was€untimelyÐ È Ðbecause€it€was€not€filed€within€one€year€of€his€loss€of€employment€with€his€pre„injury€employer€asÐ ´ Ðrequired€by€Tennessee€Code€Annotated€section€50„6„241(a)(2).€€Accordingly,€we€affirm€the€findingsÐ  ð Ðof€fact€and€conclusions€of€law€of€the€Panel.€€Ð ŒÜ ÐÓÓÌò òTenn.€Code€Ann.€ðð€50„6„225(e);€Findings€of€Fact€and€Conclusions€of€Law€of€the€SpecialÐ d´ ÐWorkers'€Compensation€Appeals€Panel€Affirmed€Ð P   Ðó óÌòòÓ  ÓE.€Riley€Anderson,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòFrank€F.€Drowota,€III,€C.J.,Ð ("x! Ðóóandòò€Janice€M.€Holderóó€and€òòWilliam€M.€Barker,€JJ.óó,€joined.€€òòAdolpho€A.€Birch,€Jr.,€J.,€óónotÐ #d" Ðparticipating.Ð $P# ÐÌAnn€Buntin€Steiner,€Nashville,€Tennessee,€for€the€Appellant,€William€Perrin.Ð Ø%(!% ÐÌRichard€K.€Smith€and€Kathleen€W.€Smith,€Nashville,€Tennessee,€for€the€Appellee,€GaylordÐ °'#' ÐEntertainment€Company.Ð œ(ì#( ÐÐ  ˆ)Ø$)ý ÐÔ_ÔÓ+ Óà@@OO&ìàò òOPINIONÐ ° ÐÌBACKGROUNDó óÐ ˆØ ÐÌÓ  Óà  àThe€employee,€William€Perrin,€age€41€at€the€time€of€the€trial,€began€working€in€1986€as€aÐ `° Ðstagehand€for€The€Nashville€Network€(ð ðTNNðð),€which€was€owned€by€Gaylord€EntertainmentÐ L œ ÐCompany€(ð ðGaylordðð).€€Perrinððs€duties€required€him€to€move€lighting,€set€up€stages,€and€unloadÐ 8 ˆ Ðequipment€from€trucks.€€On€December€17,€1996,€Perrin€injured€his€lower€back€while€moving€a€ladderÐ $ t Ðin€the€course€and€scope€of€his€employment.€€Following€back€surgery€in€February€of€1997,€PerrinÐ  ` Ðreturned€to€work€at€TNN€in€May€of€1997,€with€restrictions€on€lifting.€Ð ü L  ÐÌà  àIn€October€of€1997,€Perrin€reached€maximum€medical€improvement€and€his€physicianÐ Ô$  Ðassigned€an€impairment€rating€of€eighteen€percent€(18%)€permanent€partial€disability€to€the€body€asÐ À  Ða€whole.€€On€March€26,€1998,€Perrin€settled€his€workersðð€compensation€claim€with€Gaylord.€€TheÐ ¬ü  Ðsettlement€agreement€awarded€Perrin€a€lump€sum€payment€of€$79,842.60,€which€was€based€on€forty„Ð ˜è  Ðfive€percent€(45%)€vocational€disability,€or€two€and€one„half€times€the€impairment€rating.€€òòSeeóó€Tenn.Ð „Ô  ÐCode€Ann.€ðð€50„6„241(a)(1)€(1999).€€The€settlement€agreement€was€approved€by€the€trial€court.Ð pÀ ÐÌà  àPrior€to€the€settlement,€on€October€1,€1997,€TNN€was€purchased€by€CBS€CorporationÐ H˜ Ð(ð ðCBSðð)€and€CBS€Cable€Network,€Inc.€€As€a€result€of€the€sale,€Gaylord/TNN€employees€becameÐ 4„ ÐCBS€employees.€€Perrin€continued€to€work€as€a€stagehand€for€TNN,€now€owned€by€CBS,€at€the€sameÐ  p Ðplace€and€with€the€same€coworkers.€€Although€Perrin€received€the€same€hourly€rate€of€pay,€hisÐ  \ Ðpaychecks€were€no€longer€written€or€issued€by€Gaylord€and€were€instead€written€and€issued€on€behalfÐ øH Ðof€CBS€by€a€check„writing€service.Ð ä4 ÐÌà  àIn€December€of€1998,€however,€Perrinððs€work€assignments€for€TNN,€which€had€decreasedÐ ¼  Ðsince€the€sale€to€CBS,€ceased€completely€and€resulted€in€his€termination.€€Perrin€began€working€asÐ ¨ø Ða€driver€for€Loomis€Fargo,€but€he€was€unable€to€drive€the€standard€shift€armored€vehicles€withoutÐ ”ä Ðpain€in€his€back.€€Perrin€again€changed€employment€and€took€a€position€as€a€jailor€with€the€WilsonÐ €Ð ÐCounty€Sheriffððs€Department,€where€he€was€working€40€hours€per€week€at€the€time€of€trial.Ð l¼ ÐÌà  àPerrin€testified€at€trial€that€he€still€suffered€from€pain€in€his€lower€back€and€that€the€painÐ D!” Ðaffected€his€ability€to€work€around€the€home€and€participate€in€recreational€activities.Ð 0"€  ÐÌà  àIn€September€of€1999,€Perrin€filed€this€action€for€reconsideration€of€his€award€againstÐ $X" ÐGaylord,€and€then€later€filed€a€similar€action€for€reconsideration€of€his€award€against€CBS€and€CBSÐ ô$D # ÐCable€Network.׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€The€trial€court€dismissed€the€action€against€Gaylord€after€finding€that€Perrin€wasÐ à%0!$ Ðno€longer€employed€by€Gaylord€after€the€purchase€of€TNN€by€CBS€and€that€the€action€forÐ Ì&"% Ðâ âreconsideration€of€his€workersðð€compensation€award€was€not€filed€within€one€year€of€the€settlementÐ ¸'#& Ðagreement€with€Gaylord.׃×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€The€Special€Workersðð€Compensation€Appeals€Panel€affirmed€the€rulingÐ ° Ðâ âof€the€trial€court.Ð œì ÐÌà  àWe€granted€this€appeal.Ð tÄ ÐÌÌà@òò&ìàò òANALYSISˆÐ 8 ˆ Ðó óÌà@žž!ìàò òStandard€of€ReviewˆÐ  ` Ðó óÌà  àOur€standard€of€review€of€questions€of€fact€in€a€workersðð€compensation€appeal€is€denovoÐ è 8  Ðupon€the€record,€with€a€presumption€that€the€trial€courtððs€findings€are€correct€unless€theÐ Ô$  Ðpreponderance€of€evidence€is€otherwise.€€òòRichards€v.€Liberty€Mut.€Ins.€Co.óó,€70€S.W.3d€729,€732Ð À  Ð(Tenn.€2002);€òòsee€alsoóóTenn.€Code€Ann.€ðð€50„6„225(e)(2)€(1999).€€Our€standard€of€review€ofÐ ¬ü  Ðquestions€of€law,€however,€such€as€that€presented€in€this€case,€is€de€novo€without€a€presumption€ofÐ ˜è  Ðcorrectness.€€òòRichardsóó,€70€S.W.3d€at€732.Ð „Ô  ÐÌà@CCìàò òReconsideration€of€a€Prior€AwardˆÐ \¬ Ðó óÌà  àThe€employee,€William€Perrin,€argues€that€his€action€for€reconsideration€was€timely€filedÐ 4„ Ðunder€Tennessee€Code€Annotated€section€50„6„241(a)(2)€because€it€was€filed€within€one€year€of€hisÐ  p Ðloss€of€employment€with€CBS.€€He€argues€that€the€Special€Workersðð€Compensation€PanelÐ  \ Ðerroneously€concluded€that€the€action€had€to€be€filed€within€one€year€after€TNN€was€purchased€byÐ øH ÐCBS,€particularly€since€there€had€been€no€change€in€his€work€with€TNN.€€Gaylord€argues€that€theÐ ä4 ÐPanel€correctly€held€that€the€action€was€not€filed€within€one€year€of€Perrinððs€loss€of€employment€withÐ Ð  ÐGaylord.Ð ¼  ÐÌà  àWhen€interpreting€statutes,€a€reviewing€court€must€ascertain€and€give€effect€to€the€legislativeÐ ”ä Ðintent€without€restricting€or€expanding€the€statuteððs€intended€meaning€or€application.€€òòParks€v.€Tenn.Ð €Ð ÐMun.€League€Risk€Mgmt.€Poolóó,€974€S.W.2d€677,€679€(Tenn.€1998).€€The€court€must€examine€theÐ l¼ Ðlanguage€of€the€statute€and,€if€unambiguous,€apply€its€ordinary€and€plain€meaning.€€òòIdóó.;€òòsee€alsoóóÐ X ¨ ÐòòNiziol€v.€Lockheed€Martin€Energy€Sys.,€Inc.óó,€8€S.W.3d€622,€624€(Tenn.€1999).€€If€the€language€ofÐ D!” Ðthe€statute€is€ambiguous,€the€court€must€examine€the€entire€statutory€scheme€and€the€relevantÐ 0"€  Ðlegislative€history€to€ascertain€and€give€effect€to€the€legislative€intent.€€òòParksóó,€974€S.W.2d€at€679.Ð #l! ÐÌà  àWe€begin€our€analysis€by€reviewing€the€statutory€provisions€that€govern€the€circumstancesÐ ô$D # Ðin€which€an€employee€may€seek€reconsideration€of€a€prior€workersðð€compensation€award:Ð à%0!$ Їà8  àà8` Ð Ð à[T]he€court€may€reconsider,€upon€the€filing€of€a€new€cause€of€action,Ð ° Ðthe€issue€of€industrial€disability€.€.€.€.€€Such€reconsideration€may€beÐ œì Ðmade€in€appropriate€cases€òòwhere€the€employee€is€no€longer€employedÐ ˆØ Ðby€the€pre„injury€employer€and€makes€application€to€the€appropriateÐ tÄ Ðcourt€within€one€(1)€year€of€the€employeeððs€loss€of€employmentóó,€ifÐ `° Ðsuch€loss€of€employment€is€within€four€hundred€(400)€weeks€of€theÐ L œ Ðday€the€employee€returned€to€work.Ð8 ˆ` x` x ÐÌTenn.€Code€Ann.€ðð€50„6„241(a)(2)€(1999)€(emphasis€added);€òòsee€alsoóó€òòNiziolóó,€8€S.W.3d€at€624Ð  ` Ð(applying€section€50„6„241(a)(2)).Ð ü L  ÐÌà  àThe€key€provisions€of€Tennessee€Code€Annotated€section€50„6„241(a)(2)€as€applied€in€thisÐ Ô$  Ðcase€state€that€an€action€for€reconsideration€may€be€made€where€the€employee€(1)€ð ðis€no€longerÐ À  Ðemployed€by€the€pre„injury€employer,ðð€and€(2)€ð ðmakes€application€within€one€(1)€year€of€theÐ ¬ü  Ðemployeeððs€loss€of€employment.ðð€€Tenn.€Code€Ann.€ðð€50„6„241(a)(2)€(1999).€€We€will€look€at€eachÐ ˜è  Ðrequirement€in€turn.Ð „Ô  ÐÌà  àThe€phrase€ð ðno€longer€employed€with€the€pre„injury€employerðð€is€not€defined€in€TennesseeÐ \¬ ÐCode€Annotated€section€50„6„241(a)(2)€or€elsewhere€in€the€statutory€scheme.€€The€term€ð ðemployer,ððÐ H˜ Ðhowever,€is€defined€and€includes:€€Ð 4„ ÐÌà8  àà8` Ð Ð àany€individual,€firm,€association€or€corporation,€or€the€receiver,€orÐ  \ Ðtrustee€of€the€same,€or€the€legal€representative€of€a€deceasedÐ øH Ðemployer,€using€the€services€of€not€less€than€five€(5)€persons€for€pay.€Ð ä4 Ð.€.€.€€If€the€employer€is€insured,€it€shall€include€the€employerððs€insurer,Ð Ð  Ðunless€otherwise€herein€provided.м ` x` x ÐÌTenn.€Code€Ann.€ðð€50„6„102(11)€(Supp.€2003).€€A€plain€and€ordinary€interpretation€of€ð ðpre„injuryððÐ ”ä Ðemployer,€therefore,€means€the€ð ðemployerðð€for€which€the€employee€was€working€before€theÐ €Ð Ðcompensable€injury€occurred.€€òòSeeóó€òòNiziolóó,€8€S.W.3d€at€624€(applying€plain€and€ordinary€meaning).Ð l¼ ÐÌà  àThe€phrase€ð ðloss€of€employmentðð€is€likewise€not€defined€in€Tennessee€Code€AnnotatedÐ D!” Ðsection€50„6„241(a)(2)€or€elsewhere€in€the€statutory€scheme.€€When€the€statute€is€read€as€a€whole,Ð 0"€  Ðhowever,€it€states€that€an€application€for€reconsideration€of€an€award€may€be€filed€ð ðwhere€theÐ #l! Ðemployee€is€no€longer€employed€by€the€pre„injury€employer€and€makes€application€to€the€appropriateÐ $X" Ðcourt€within€one€(1)€year€of€the€employeeððs€loss€of€employment.ðð€€Tenn.€Code€Ann.€ðð€50„6„Ð ô$D # Ð241(a)(2).€€A€plain€and€ordinary€interpretation€of€ð ðloss€of€employmentðð€must€be€read€harmoniouslyÐ à%0!$ Ðwith€ð ðno€longer€employed€by€the€pre„injury€employer.ðð€€In€short,€the€statute€requires€that€anÐ Ì&"% Ðapplication€for€reconsideration€must€be€made€within€one€year€of€the€employeeððs€loss€of€employmentÐ ¸'#& Ðwith€the€pre„injury€employer€and€not€within€one€year€of€the€loss€of€employment€with€a€later€orÐ ¤(ô#' Ðsuccessor€employer.€€òòSeeóó€òòParksóó,€974€S.W.2d€at€679€(applying€the€plain€and€ordinary€interpretation).Ð )à$( Ðâ âÐ |*Ì%) Ðà  àApplying€these€statutory€provisions,€it€is€clear€that€Perrinððs€pre„injury€employer€was€GaylordÐ ° Ðâ âand€that€he€failed€to€seek€reconsideration€of€his€workersðð€compensation€award€within€one€year€of€hisÐ œì Ðloss€of€employment€with€Gaylord.€€Perrinððs€employment€with€Gaylord€ended€when€Gaylord€wasÐ ˆØ Ðpurchased€by€CBS€on€October€1,€1997;€his€action€for€reconsideration,€however,€was€not€filed€untilÐ tÄ ÐSeptember€17,€1999,€òòi.e.óó,€almost€two€years€after€he€had€lost€his€employment€with€Gaylord€and€nearlyÐ `° Ð18€months€after€he€had€reached€a€settlement€with€Gaylord€in€March€of€1998.€€Accordingly,€the€PanelÐ L œ Ðproperly€affirmed€the€trial€courtððs€finding€that€the€action€for€reconsideration€was€untimely.Ð 8 ˆ ÐÌà  àNotwithstanding€the€plain€meaning€and€application€of€these€provisions,€Perrin€argues€thatÐ  ` Ðð ðpre„injury€employerðð€and€ð ðloss€of€employmentðð€should€be€construed€to€encompass€a€broader€rangeÐ ü L  Ðof€possible€employers.€€Perrin€maintains,€for€instance,€that€the€statute€should€include€the€sale€orÐ è 8  Ðpurchase€of€a€pre„injury€employer€because€it€is€unfair€to€require€employees€to€know€if€and€when€theirÐ Ô$  Ðemployer€has€been€purchased,€acquired€or€merged€with€another€business€entity.€€He€argues€thatÐ À  Ðapplying€the€one„year€statute€of€limitations€under€these€circumstances€frustrates€the€purpose€ofÐ ¬ü  ÐTennessee€Code€Annotated€section€50„6„241(a)(2)€because€an€employee€may€not€be€able€to€establishÐ ˜è  Ða€change€in€the€vocational€disability.Ð „Ô  ÐÌà  àPerrinððs€arguments,€however,€conflict€with€the€plain€language€and€meaning€of€TennesseeÐ \¬ ÐCode€Annotated€section€50„6„241(a)(2)€and€lack€any€specific€statutory€support.€€Indeed,€had€theÐ H˜ Ðbroad€meaning€of€ð ðpre„injury€employerðð€and€ð ðloss€of€employmentðð€advanced€by€Perrin€beenÐ 4„ Ðintended,€the€statutory€language€would€have€been€different.€€For€example,€the€legislature€could€haveÐ  p Ðdeleted€the€ð ðpre„injury€employerðð€limitation€from€Tennessee€Code€Annotated€section€50„6„241(a)(2)Ð  \ Ðor€even€have€included€specific€language€to€show€that€a€pre„injury€employer€includes€a€later€orÐ øH Ðsuccessor€entity.€€Accordingly,€we€decline€to€adopt€Perrinððs€statutory€interpretation.Ð ä4 ÐÌà  àPerrinððs€arguments€also€conflict€with€the€facts€in€this€case.€€The€record€shows€that€PerrinÐ ¼  Ðknew€Gaylord€was€his€pre„injury€employer€and€that€he€knew€Gaylord€sold€TNN€to€CBS€in€OctoberÐ ¨ø Ðof€1997.€€Although€his€work€duties€and€environment€with€TNN€remained€unchanged,€Perrin€knewÐ ”ä Ðthat€Gaylord€was€no€longer€his€employer€and€that€Gaylord€no€longer€wrote€or€issued€his€paychecks.€Ð €Ð ÐMoreover,€Perrinððs€knowledge€that€Gaylord€was€his€pre„injury€employer€was€demonstrated€by€theÐ l¼ Ðfact€that€he€settled€his€workersðð€compensation€claim€with€Gaylord€in€March€of€1998€ð!ð€six€monthsÐ X ¨ Ðafter€Gaylord€sold€TNN€to€CBS.€€In€sum,€Perrinððs€arguments€are€not€supported€by€the€record€onÐ D!” Ðappeal.Ð 0"€  ÐÌÌÌà  àà@--%ìàò òCONCLUSION€ó óˆÐ à%0!$ ÐÌà  àAfter€reviewing€the€record€and€applicable€authority,€we€conclude€that€the€employeeððs€actionÐ ¸'#& Ðto€reconsider€his€award€of€benefits€was€untimely€because€it€was€not€filed€within€one€year€of€his€lossÐ ¤(ô#' Ðof€employment€with€his€pre„injury€employer€as€required€by€Tennessee€Code€Annotated€section€50„6„Ð )à$( Ðâ â241(a)(2)€(1999).€€Accordingly,€we€affirm€the€findings€of€fact€and€conclusions€of€law€of€the€Panel.€Ð |*Ì%) ÐCosts€of€appeal€are€taxed€to€the€employee,€William€Perrin,€for€which€execution€shall€issue€ifÐ ° Ðnecessary.€€Ð œì Ðâ âÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________€Ð `° Ðà  àà ` àà ¸ àà  àà h àà À àà  àE.€RILEY€ANDERSON,€JUSTICE