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ERNST & YOUNG, LLP v. CLARK

Nos. 2007-SC-000770-TG, 2007-SC-000936-TG.

323 S.W.3d 682 (2010)

ERNST & YOUNG, LLP & David S. Meyer, Appellants, v. Sharon P. CLARK (In Her Official Capacity as Commissioner for the Kentucky Department of Insurance and Rehabilitator of AIK Comp); Stephen P. Lattanzio; Actuarial & Technical Solutions, Inc.; and John and Jane Does, all Unknown Actuaries and Accountants, Appellees. and Ernst & Young, LLP, Appellant, v. Appalachian Regional Healthcare, Inc.; Apollo Oil, LLP; Art's Electric, Inc.; Crittenden Health Systems; European Design, Inc.; Fischer Special Manufacturing Company; Gallatin Health Care, LLC; Hopewell Farm, LLC; Louden & Company, LLC; M & M Cartage, Inc.; Modco Transport; and Pattie A. Clay Regional Medical Center, Appellees.

Supreme Court of Kentucky.

August 26, 2010.

Attorney(s) appearing for the Case

William D. Kirkland , McBrayer, McGinnis, Leslie & Kirkland, PLLC, Frankfort, KY, Brooks R. Burdette , Christopher H. Giampapa , Schulte, Roth & Zabel, LLP, New York, NY, John A. Chandler , King and Spalding, LLP, Atlanta, GA, David J. Tocco , Vorys, Sater, Seymour, and Pease, LLP, Cleveland, OH, Eric Wade Richardson , Victor Allen Walton, Jr. , Vorys, Sater, Seymour, and Pease, LLP, Cincinnati, OH, Counsel for Appellants.

Perry Mack Bentley , John Melvin Camenisch, Jr. , Stoll, Keenon & Ogden, PLLC, Lexington, KY, Justin Drew Clark , Walter L. Sales , Stoll, Keenon & Ogden, PLLC, Louisville, KY, Paul C. Harnice , Stoll, Keenon & Ogden, PLLC, Frankfort, KY, Counsel for Appellee, Sharon P. Clark , in her Official Capacity as Commissioner for the Kentucky Department of Insurance and Rehabilitator of AIK Comp.

Bernard F. Lovely, Jr. , Bowles, Rice, McDavid, Graff & Love, LLP, Lexington, KY, Counsel for Stephen P. Lattanzio and Actuarial & Technical Solutions, Inc.

Robert W. Bishop , Bishop & Associates, PSC, Louisville, KY, Ronald Richard Parry , Robert R. Sparks , Parry, Deering, Futscher & Sparks, PSC, Covington, KY, J. Guthrie True , Johnson, True & Guarnieri, LLP, Frankfort, KY, Gregory Eugene Mitchell , Frost, Brown & Todd, LLC, Jan De Beer , Lexington, KY, Counsel for Appellees, Appalachian Regional Healthcare, Inc., et al.

Opinion of the Court by Justice VENTERS.

This appeal arises out of the insolvency of AIK Comp, a workers' compensation self-insurance group, and the efforts of the Rehabilitator appointed pursuant to Kentucky's "Insurers Rehabilitation and Liquidation Law"1 (IRLL) to assert tort claims on behalf of AIK Comp against Appellants, Ernst & Young LLP, and others. Similar claims against Appellants were also asserted by the individual members...

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