Dwight Jeffers, aka Dwight E. Jeffers, individually and as a substantial shareholder of DEJ Enterprises a Nevada Corporation, illegaly uninsured; Expert Plastering Inc. and California Insurance Company; Behler Associates Inc. dba Behler Construction and State Compensation Insurance Fund Lilia Llerandi Chapital, Gustavo Hidalgo (Deceased) WORKERS’ COMPENSATION APPEALS BOARDSTATE OF CALIFORNIALILIA LLERANDI CHAPITAL,GUSTAVO HIDALGO (Deceased), Applicant,vs.DWIGHT JEFFERS, aka DWIGHT E. JEFFERS, individually and as a substantial shareholder of DEJ ENTERPRISES aNEVADA CORPORATION, illegally uninsured; EXPERT PLASTERING INC. and CALIFORNIA INSURANCECOMPANY; BEHLER ASSOCIATES INC. dba BEHLER CONSTRUCTION and STATE COMPENSATION INSURANCE FUND, Defendant(s).Case No. ADJ4657834 (SFO 0500292)OPINION AND ORDER GRANTING PETITION FOR RECONSIDERATION ANDDECISION AFTER RECONSIDERATION Both defendant Uninsured Employers Benefits Trust Fund (UEBTF) and, collectively, defendants Expert Plastering, DEJ Enterprises, and Dwight Jeffers (Jeffers Defendants) seek reconsideration of the March 16, 2010 Finding of Fact, wherein the workers’ compensation administrative law judge (WCJ) found that Gustavo Hidalgo, while employed as a plasterer by Dwight Jeffers, illegally uninsured, on “December 23, 2006,” sustained industrial injury resulting in his death on or about October 26, 2006.1 The WCJ found that he was not employed by Expert Plastering, Inc. (Expert) or by Behler and Associates, Inc. (Behler). The Jeffers Defendants contend the WCJ erred in applying the doctrine of judicial estoppel to find that decedent was not an employee of Expert, arguing that there was not an identity of 1 The parties previously stipulated that applicant was injured on October 23, 2006, and died of his injuries on October 26,2006. , parties in the declaratory relief action, that defendants’ position in that action was not totally inconsistent with the position herein on employment, and that
