In March 2021, the Washington State Court of Appeals, Division One, issued an opinion holding corporate officers personally liable for unpaid industrial insurance premiums. Coaker v. Washington State Dep’t of Lab. & Indus., 16 Wn. App. 2d 923, 484 P.3d 1265 (2021).

Mike and Marilee Coaker (collectively “the Coakers”) founded Mike’s Roofing in 1988. In 2012, the Department of Labor and Industries (L&I) imposed an assessment for unpaid industrial insurance premiums on the Coakers’ construction business. The assessment ultimately forced Mike’s Roofing out of business in 2015.