District Court, D. New Hampshire January 27, 2012, Case No. 10-cv-572-SM (Solis v. Home Insurance)

ORDER

STEVEN J. McAULIFFE, District Judge.

The Home Insurance Company (“Home”) was declared insolvent in 2003 by the New Hampshire Superior court, which ordered its liquidation and appointed the New Hampshire Commissioner of Insurance as liquidator. During the subsequent insolvency proceeding, the United States Department of Labor (“DOL”) filed a proof of claim seeking over $2.