HAMILTON, Circuit Judge.
Defendant-appellant Safety National Casualty Corporation ("Safety National") sold an excess liability insurance coverage policy to plaintiff-appellee TKK USA, Inc., which was formerly known as The Thermos Company. The policy covered excess losses resulting from liability imposed on TKK "by the Workers' Compensation or Employers' Liability Laws" of Illinois. The central issue in these appeals is whether the policy covers TKK's costs to
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