LAVORATO, Justice.
In this single issue appeal, we must decide whether certain banks that made good on forged checks of their depositors are insurers and therefore not entitled to restitution under Iowa's victim restitution law. See Iowa Code §§ 910.1(1), 910.1(4) (1991). The district court concluded that the banks are victims, not insurers, and are therefore entitled to restitution. We agree and affirm.
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