Workers comp policyholders that are creditors in the Hatteras Re liquidation include:

• Aramark, which placed its direct workers comp coverage with U.S. units of ACE Ltd. and retained part of the program through Cayman-based Actis Assurance Segregated Portfolio Co. Ltd. Hatteras provided coverage in two ways: as a reinsurer of Actis and a loss portfolio reinsurer of a block of Aramark workers comp business that had been written by the now-insolvent Reliance Insurance Co.

  Hatteras set up two U.S. premium trust accounts for Aramark and two others for the benefit of ACE for the 2004 and 2005 policy years, court filings show. In July, the liquidators agreed to lift the bankruptcy court's restraining order to let Aramark and ACE draw on the trusts to cover claims.

  An ACE spokesman declined to comment.

• Gevity, which placed direct workers comp coverage with units of American International Group Inc. and retained a $500,000 per occurrence deductible in its Bermuda captive, Concorda Insurance Co. Ltd. Hatteras reinsured $1.5 million excess of Gevity's deductible, court filings show.

  Working through reinsurance broker Guy Carpenter & Co., Gevity paid a $5.2 million premium for the Hatteras coverage in February 2006. In September, Hatteras liquidators reached a settlement with Gevity, paying the staff leasing company $3 million in cash and allowing it a $2.2 million unsecured claim against the Hatteras estate. The claim represents part of the $6 million Gevity had to pay for replacement reinsurance, court filing say.

  The settlement agreement specifically preserves potential Gevity claims against other parties in the workers comp placement, including Mr. Meadows and Guy Carpenter.

  A Carpenter spokesman declined to comment, and Gevity representatives could not be reached.

• Electronic Data Systems, which ceded business to Hatteras through its Bermuda captive, High Tech Services Insurance Ltd.; and InterContinental Hotels, which ceded to Hatteras through its Vermont-based captive, SCH Insurance Co. Both captives have reached agreements with the liquidators allowing them to draw on Hatteras premium trust accounts set up for their benefit.