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IN THE SUPREME COURT OF IOWA
No. 84 / 04-1176 Filed February 16, 2007 ROBERT BREMER, Appellee, vs. JERRY WALLACE and IOWA GREAT LAKES LIFTS, Appellants.

On review from the Iowa Court of Appeals.

Appeal from the Iowa District Court for Dickinson County, David A. Lester, Judge.

Defendants seek further review of court of appeals decision affirming district court judgment awarding plaintiff compensatory and punitive damages for defendants' failure to pay award of workers' compensation benefits. DECISION OF COURT OF APPEALS VACATED; DISTRICT

COURT JUDGMENT REVERSED AND CASE REMANDED.

Michael H. Johnson of Stoller & Johnson, Spirit Lake, for appellants.

Pete Leehey and Kent Smith of Pete Leehey Law Firm, P.C., Cedar Rapids, for appellee.

2 TERNUS, Chief Justice. Appellants, Jerry Wallace and Iowa Great Lakes Lifts, have appealed a district court judgment awarding compensatory and punitive damages to appellee, Robert Bremer, based on the defendants' failure to pay an award of workers' compensation benefits. A divided court of appeals affirmed the judgment, and this court granted further review. Upon consideration of the arguments of the parties and the governing legal principles, we vacate the court of appeals decision, reverse the district court judgment, and remand for entry of judgment in favor of the defendants. I. Background Facts and Proceedings. While working for Jerry Wallace, d/b/a Iowa Great Lakes Lifts, Robert Bremer sustained a work-related injury. Wallace did not carry workers' compensation insurance, had not met the statutory requirements for selfinsured status, and had not complied with the procedures to be relieved of the obligation to carry workers' compensation insurance. 1 See generally Iowa Code

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