The Nevada Supreme Court held that two employers (MGM and Steel Engineers), who operated as self-insured employers under the state’s workers’ compensation act, were not barred from recovering reimbursement from the Nevada Insurance Guaranty Association because they were not “insurers” for purposes of the act. Thus, they could recover payment for their covered workers’ compensation claims payable by their insolvent excess insurance carrier, for which the Association was otherwise liable. If MGM or Steel Engineers had been deemed “insurers,” their claims would have been outside the scope of “covered claims,” and the Association would not have covered them. Uncertain as to the meaning of the term “insurer,” the Association sought a declaration of its obligations. The trial court held that MG and Steel Engineers were “insurers” and precluded them from seeking reimbursement. But the Supreme Court reversed and remanded, holding that the term “insurer” has a plain meaning, and that MGM and Steel Engineers did not fall within a reasonable connotation of the term, since they were mere employers, and did not engage in the business of insurance. MGM Mirage v. Nevada Insurance Guaranty Association, No. 49445 (Nev. June 25, 2009).