In Moreno v. Workers' Comp. Appeals Bd. (1987) 52 Cal.Comp.Cases 57, a truck driver was fatally injured while employed by a corporation insured by Fremont Indemnity Company (Fremont). Fremont awarded Moreno's wife $ 85,000 in death benefits. The wife then filed a third party action against the owner of the truck driven by her husband at the time he was injured. The third party's insurer was insolvent, so CIGA stepped in to discharge the insurer's liabilities. The wife and CIGA settled the action, and Fremont applied for a credit for workers' compensation benefits paid. The workers' compensation administrative law judge granted the credit, and the Workers' Compensation Appeals Board denied the wife's petition for reconsideration, adopting the report of the judge. The wife unsuccessfully sought a writ of review, contending that the Insurance Code precluded the credit. The judge explained that Labor Code section 3861 provided a basis for the credit that was not "diminished or extinguished" by the Insurance Code. "Strictly speaking, the assertion of a credit does not involve a disbursement of funds and as such is not contemplated by the Insurance Code." (Moreno, at p. 58.)