New Jersey Superior Court Appellate Division October 23, 1989 (American Employers' Insurance v. Commissioner of Insurance)

The opinion of the court was delivered by

LANDAU, J.A.D.

These are three separately docketed appeals by the insurance companies footnoted below1 (Insurers) from final determinations made in 1988 by the New Jersey Commissioner of Insur*430anee (Commissioner) which directed each individual insurer to return excess profits to policyholders pursuant to N.J.S.A. 17:29A-5.