A PDB is a benefit paid under a Federal, State, or local law or plan to workers for
temporary or permanent disabilities. PDBs are usually not based on a work-related
injury or illness and may be in the form of periodic payments or a lump sum. An employment
relationship is not required to receive a PDB; however, it is needed for a PDB that
can result in offset. The persons receiving the benefit do not, necessarily, have
to have been employees of the public entity paying or requiring the benefit.