§431:15-326 Proof of claim. (a) Proof of claim shall consist of a statement signed by the claimant that includes all of the following that are applicable:
(1) The particulars of the claim including the consideration given for it;
(2) The identity and amount of the security on the claim;
(3) The payments made on the debt, if any;
(4) That the sum claimed is justly owing and that there is no setoff, counterclaim, or defense to the claim;
(5) Any right of priority of payment or other specific right asserted by the claimant;
(6) A copy of the written instrument which is the foundation of the claim; and
(7) The name and address of the claimant and the attorney who represents the claimant, if any.
(b) No claim need be considered or allowed if it does not contain all the information in subsection (a) which may be applicable. The liquidator may require that a prescribed form be used, and may require that other information and documents be included.
(c) At any time the liquidator may request the claimant to present information or evidence supplementary to that required under subsection (a) and may take testimony under oath, require production of affidavits or depositions, or otherwise obtain additional information or evidence.
(d) No judgment or order against an insured or the insurer entered after the date of filing of a successful petition for liquidation, and no judgment or order against an insured or the insurer entered at any time by default or by collusion need be considered as evidence of liability or of quantum of damages. No judgment or order against an insured or the insurer entered within four months before the filing of the petition need be considered as evidence of liability or of the quantum of damages.
(e) All claims of a guaranty fund or association or foreign guaranty fund or association shall be in such form and contain such substantiation as may be agreed to by the fund or association and the liquidator. [L 1987, c 347, pt of §2]
Although letter written to liquidator by former parent company of liquidated life insurer did not fully comply with the proof of claim elements of this section, the omissions, although not insignificant, were not of a nature to deprive liquidator of an understanding of the critical elements of the company's claim against the insurer's estate, as liquidator was able to identify who submitted the claim, the amount of the claim, and the grounds of the claim. Therefore, the letter sufficiently complied with the proof of claim requirements to permit liquidator to adjudicate the claim. 135 H. 49, 346 P.3d 118 (2015).
The purpose and language of the Insurers Supervision, Rehabilitation and Liquidation Act support a broad interpretation of this section, such that the liquidator's discretionary powers include the acceptance of claims that are in substantial compliance with the proof of claim elements of this section. 135 H. 49, 346 P.3d 118 (2015).