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A law firm represented an insurance company that went into receivership had sought priority of payment in connection with their pre-liquidation legal services. The New Hampshire Supreme Court affirmed a trial court’s ruling that general litigation services rendered and payable prior to liquidation do not consitute administration costs:  ” [The law firm] does not advance nor do we discern any principled way to distinguish between the fee for [the firm’s] pre-liquidation legal representation and the fees of the other pre-liquidation professionals falling within the residual classification of [the law regarding administration costs.] ”  (Mike Frisch)

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