No. 49445.

209 P.3d 766 (2009)

MGM MIRAGE, A Delaware Corporation; and Steel Engineers, Inc., A Nevada Corporation, Appellants, v. NEVADA INSURANCE GUARANTY ASSOCIATION, A Nonprofit Unincorporated Nevada Entity, Respondent.

Supreme Court of Nevada.

June 25, 2009.

Attorney(s) appearing for the Case

Kurth Law Office and Robert O. Kurth, Jr., Las Vegas, for Appellant Steel Engineers.

S. Denise McCurry, Las Vegas; Sandra Douglass Morgan, Las Vegas, for Appellant MGM Mirage.

Hutchison & Steffen, LLC, and Michael K. Wall and James H. Randall, Las Vegas, for Respondent.

Catherine Cortez Masto, Attorney General, Shane Chesney, Senior Deputy Attorney General, and Joanna N. Grigoriev, Deputy Attorney General, Carson City, for Amicus Curiae Nevada State Insurance Commissioner.

Lemons, Grundy & Eisenberg and Alice Campos Mercado, Reno, for Amicus Curiae Property Casualty Insurers Association of America.

Scarpello & Huss, Ltd., and Mark R. Forsberg, Carson City, for Amicus Curiae Carson City.



By the Court, HARDESTY, C.J.:

In this appeal we must determine whether appellants, as self-insured employers under Nevada's Workers' Compensation Act, can seek reimbursement from the Nevada Insurance Guaranty Association (NIGA) for amounts that should have been paid by appellants' insolvent excess insurance carrier. Because we determine that appellants are not insurers for purposes of the Nevada Insurance Guaranty Association Act (NIGA Act...

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