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STATE EX REL. HAGER v. IOWA NAT. MUT.

No. 87-1099.

430 N.W.2d 420 (1988)

STATE of Iowa ex rel. William B. HAGER, Commissioner of Insurance of the State of Iowa, Appellee, v. IOWA NATIONAL MUTUAL INSURANCE COMPANY, Defendant, Margaret L. Adams, Norbert G. Brasser, Eugene J. Connor, Donald Cutler, James A. Dunn, Frank Elias, Gary E. Fisher, Gene Gallagher, Raymond Higgins, Donald J. Kamins, Donald A. Konsdorf, Duane H. Kurrelmeyer, Ronald E. McDonaughy, John H. McCormick, Jr., John H. Gill, C.G. McLoud, Darrel D. Mestdah, William Murray, Arthur Pope, Eugene C. Pugh, Richard Rose, Fred Rust, Arthur J. Schmit, William W. Tice, Robert Van Auken, Robert Wiese, M. Lucille Grobstick, William J. Rogers, Jane L. Rice, Allan W. Thompson, and Jerome R. Walsh, Appellants.

Supreme Court of Iowa.

October 19, 1988.

Attorney(s) appearing for the Case

David A. Elderkin and Jolene J. Sobotka of Elderkin, Pirnie, Von Lackum & Elderkin, Cedar Rapids, and T. Scott Bannister and Mark S. Lagomarcino of Hanson, Bjork & Russell, Des Moines, for appellants.

Philip Ostien of Davis, Grace, Harvey, Horvath, Gonnerman & Rouwenhorst, Des Moines, for appellee.

Considered by McGIVERIN, C.J., and CARTER, LAVORATO, SNELL, and ANDREASEN, JJ.

CARTER, Justice.

This appeal requires us to consider an issue of first impression involving the interpretation of Iowa Code section 507C.42(3) (1985). More than thirty senior executives of Iowa National Mutual Insurance Company, an insolvent mutual insurance company involved in statutory liquidation proceedings, seek priority status under that statute for claims involving their deferred compensation benefits. They urge...

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