S & H Insurance Company wrote Surety and Property and Casualty insurance and became insolvent when its unimpaired capital was less than $1 million and the former president of the company then won a judgment against the company in the amount of $8 million. This resulted in an insolvency of more than $5.9 million.
All claims have been fully adjudicated and a final distribution to claimants was completed in August 2006.
On April 30, 2007, the California Insurance Commissioner's Office filed the Final Report and Account of the estate and was discharged as Liquidator.