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MINN. LIFE & HEALTH INS. v. DEPT. OF COMMERCE

No. C5-86-1464.

400 N.W.2d 769 (1987)

MINNESOTA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION, Relator, v. DEPARTMENT OF COMMERCE, Respondent.

Court of Appeals of Minnesota.

February 17, 1987.

Attorney(s) appearing for the Case

Frank J. Walz, Best & Flanagan, Minneapolis, for relator.

Hubert H. Humphrey III, Atty. Gen., Jerome L. Getz, Allen I. Gilbert, Sp. Asst. Attys. Gen., St. Paul, for respondent.

Christopher J. Dietzen, John E. Diehl, Larkin, Hoffman, Daly & Lindgren, Ltd., Bloomington, for John Alden Life Ins. Co. and Sun Life Ins. Co. of America.

Timothy R. Thornton, Thomas J. Vollbrecht, Hart, Bruner, O'Brien & Thornton, Minneapolis, for IDS Life Ins. Co. and Midwest Life Ins. Co.

Department of Commerce, St. Paul, pro se.

Carl W. Cummins, Jr., Dorsey & Whitney, St. Paul, for Manufacturers Life Ins. Co.

Heard, considered, and decided by RANDALL, P.J., and FOLEY and WOZNIAK, JJ.

OPINION

WOZNIAK, Judge.

The Minnesota Life and Health Insurance Guaranty Association appeals from a decision of the Commissioner of Commerce determining the assessment base for Association member insurers. The Association contends that the Commissioner erred in: (1) broadly defining annuity contract under Minn.Stat. § 61B.03, subd. 3 (1984); (2) determining unallocated annuities are contracts "supplemental to" annuity contracts under Minn.Stat. §...

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