(WCB): In certain instances the NYS Workers’ Compensation Board issues a penalty for noncompliance with the mandatory coverage provisions of the NYS Workers’ Compensation Law for workers’ compensation and/or disability benefits to a legal entity that is not required to carry such insurance policy(ies). The Workers’ Compensation Board will review documentation submitted by the legal entity that shows that such coverage is not required and the Workers’ Compensation Board will “rescind” (withdraw or cancel) the penalty action. The legal entity is not required to pay the penalty amount related to the rescinded penalty.