IN RE IRVING TANNING COMPANY

Attorney(s) appearing for the Case

Robert J. Keach, Esq., and Máire B. Corcoran, Esq., on brief, Portland, ME, for Appellants.

Paula-Lee Chambers, Esq., on brief, Boston, MA, for Appellee, Acstar Insurance Company.

Thomas C. Sturtevant, Jr., Esq., and Elizabeth J. Wyman, Esq., on brief, Augusta, ME, for Appellee, Maine Superintendent of Insurance.

R. Scott Moore, Esq., on brief, St. Louis, MO, for Appellee, Missouri Private Sector Individual Self-Insurers Guaranty Corporation.

Jeff Klusmeier, Esq., on brief, for Appellee, Missouri Department of Labor and Industrial Relations.

Daniel L. Cummings, Esq., on brief, Portland, ME, for Appellee, Maine Self-Insurance Guarantee Association.

Brent A. Singer, Esq., on brief, Bangor, ME, for Amici Curiae, The International Association of Industrial Accident Boards and Commissions, and The Southern Association of Workers' Compensation Administrators.

Peter G. Cary, Esq., and Robert E. Mittel, Esq., on brief, Portland, ME, for Amicus Curiae, Self-Insurance Guaranty Funds of America, Inc.

Daniel W. Sklar, Esq., Manchester, NH, Daniel R. Sovocool, Esq., San Francisco, CA, and Christopher M. Desiderio, Esq., New York, NY, on brief, for Amici Curiae, National Council of Self-Insurers, California Self-Insurers' Security Fund, Safety National Casualty Corporation, and California Self-Insurers Association.

Before LAMOUTTE, BAILEY, and CABÁN, United States Bankruptcy Appellate Panel Judges.