Scenario Designs, Inc.; Everest National Insurance Company; Power Payroll, Inc.; California Insurance Guarantee Association for Legion Insurance Company, in liquidation Chad Imes WORKERS’ COMPENSATION APPEALS-BOARDSTATE OF CALIFORNIACHAD IMES, Applicant,vs.SCENARIO DESIGNS, INC.; EVEREST NATIONAL INSURANCE COMPANY; POWER PAYROLL, INC.; CALIFORNIA INSURANCE GUARANTEE ASSOCIATION for LEGION INSURANCE COMPANY, in liquidation, Defendants.Case No. ADJ2480026 (ANA 0363252) OPINION AND DECISION AFTER RECONSIDERATION In order to further study the issues presented, we previously granted the petition of defendant California Insurance Guarantee Association (CIGA) for reconsideration of the May 3, 2011 Findings & Order of the workers’ compensation administrative law judge (WCJ), who found in pertinent part that “other insurance is not available relating to or to cover this claim,” and that CIGA “is not entitled to reimbursement or to change the administrator of the Award dated 11/6/2006” to defendant Everest National Insurance Company (Everest), the insurer on the date of injury of applicant’s employer Scenario Designs, Inc. (Scenario). Earlier on November 6, 2006, the WCJ approved a stipulated award based upon stipulations by CIGA, for Legion Insurance Company (Legion) in liquidation, and by applicant that applicant incurred industrial injury to his low back and right ankle while employed by Power Payroll, Inc. (Power) as a painter on March 12, 2002, causing 42% permanent disability and a need for future medical treatment. CIGA contends that applicant was employed by Scenario on the date of injury and for that reason Everest is “other insurance” that is “available” to applicant within the meaning of Insurance Code section 1063.1(c)(9), such that the WCJ should have ordered Everest to reimburse CIGA for the workers’ compensation benefits it provided applicant. , As our Decision After Reconsideration, we reverse the WCJ’s May 3, 20