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******************************************************GONZALEZ v. O & G INDUSTRIES, INC.—DISSENT EVELEIGH, J., dissenting. I agree with the majority thatthetrial courtinthepresent case improperly determined that ‘‘the plain and unambiguous meaning ofthe word ‘paid’

. . . in [General Statutes] § 31-291 is ‘simply to transfer money.’ ’’ I further agree with the majority that ‘‘the term ‘paid compensation benefits’ in § 31- 291 requires a principal employer to demonstrate that it bore the cost of all of the workers’ compensation benefitsto aninjuredemployee in orderto obtainstatutory immunity from civil actions.’’ (Emphasis in original.) I disagree with the majority, however, that ‘‘although § 31-291 requiresaprincipalemployertobear the costs ofall ofthe injured employees’ benefits to be entitled to immunity, there nevertheless is no genuine issue ofmaterial fact as to whether the [named] defendant [O & G Industries, Inc.] 1 bore all ofthose costs in this case.’’ (Footnote added.) To the contrary, I would conclude that the defendant did not meet its burden of demonstratingthatthere isno genuine issue ofmaterial factthatit‘‘borethe cost’’ ofalloftheworkers’ compensation benefits and that, therefore, the trial court improperly granted summaryjudgment in favor of the defendant onthe claims broughtbythe plaintiffsJames L. ThompsonII, CarolM. Thompson, andJamesMcVay.2 In the alternative, I would conclude that the matter should be remanded to the trial court for the parties to have the opportunity to relitigate and the trial court to determine, in light of the majority’s clarification of the term ‘‘paid’’ in § 31-291, whether there is a genuine issue of material fact as to whether the defendant has statutory immunity. Therefore, I respectfully dissent.
I agree with the facts and procedural history as set forth in the majority opinion. I will provide additional factsasnecessary. Ibeginmyanalysiswiththestandard of review applicable to a trial court’s decision to grant
a motion for summaryjudgment. ‘‘Practice Book § 17- 49 provides that summaryjudgment shall be rendered forthwithifthepleadings, affidavitsandanyotherproof submitted showthat there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law. A party moving for summary judgment is held to a strict standard.

. . . To satisfy his burden the movant must make a showing that it is quite clearwhat the truth is, and that excludes any real doubt as to the existence ofany genuine issue of material fact.

. . . As the burden of proof is on the movant, the evidence must be viewed in the light most favorable to the opponent.

. . . When documents submitted in support of a motion for summary judgment failto establishthatthereisnogenuineissue ofmaterial fact, the nonmoving party has no obligation to submit documents establishing the existence ofsuch an issue.

. . . Once the moving party has met its burden, how-ever, the opposing party must present evidence that demonstrates the existence of some disputed factual issue.

. . . It is not enough, however, for the opposing party merely to assert the existence ofsuch a disputed issue. Mere assertions of fact

. . . are insufficient to establishthe existence ofamaterialfactand, therefore, cannot refute evidence properly presented to the court under Practice Book § [17-45].

. . . Our review of the trial court’s decision to grant [a] motion for summary judgment is plenary.’’ (Citation omitted; internal quotation marks omitted.) Ferri v. Powell-Ferri, 317 Conn. 223, 228, 116 A.3d 297 (2015).
I disagree with the majoritythat ‘‘[a]pplying this construction of § 31-291 to the present case’’ there ‘‘is no genuine issue ofmaterial fact as to whether the defendant paid for all ofthe benefits provided to Thompson and McVay’’ through the contractor controlled insurance program (CCIP). To the contrary, under the construction of § 31-291 adopted by the majority, I would conclude that the defendant did not meet its burden of proving that there is no genuine issue of material fact thatit‘‘borethecostofalloftheworkers’ compensation benefits

. . . .’’ (Emphasis in original.) Instead, I would concludethat, althoughthe defendantmayhavedemonstrated that it transferred the funds for the workers’ compensation benefits to the insurers, viewing the evidence in the light most favorable to the nonmoving party, there is a genuine issue of material fact as to whetherthe defendantbore the entire cost ofthe workers’ compensationbenefits. Specifically, areview ofthe evidence that the plaintiffs submitted in connection with their opposition to the motion for summaryjudgment demonstrates a genuine issue of material fact regarding whether, under the definition adopted by the majority in this opinion, the defendant bore the entire cost of the workers’ compensation benefits.
Pursuant to the subcontracts in the present case, each of the defendant’s subcontractors was required to participate in the CCIP. Through the CCIP, each subcontractor was issued its own workers’ compensation policy with its own policy number. The defendant
was not an insured on these policies. These policies contained an ‘‘Assignment ConsentEndorsement,’’ providing that the term ‘‘[s]ponsor as used in this policy
means [the defendant]’’ andprovidingthat‘‘[t]hispolicy is issued at the direction of [s]ponsor

. . . who shall be solely responsible for payment of [the] premium.’’ The endorsement furtherprovided that ‘‘[t]he [i]nsured has assigned to [the] [s]ponsor’’ the following rights: (1) ‘‘[t]he [i]nsured’s right, title and interest to any and all returns of premiums, dividends, discounts or other adjustments’’; and (2) ‘‘[t]he [i]nsured’s rights ofcancellation as [i]nsured.’’ The defendant was not an insured
on the policies issued to its subcontractors. Although thepoliciescontainedan ‘‘AlternateEmployerEndorsement,’’ which provided that the defendant would beconsideredaninsuredifthe employeebecame atemporary or special employee of the defendant, it is undisputed that the plaintiffs never became temporary or special employees of the defendant. Accordingly, the defendant was never an insured under the policies at issue inthe present case. Therefore, althoughthe insurance policies themselves demonstrate that the defendant was ‘‘solely responsible for payment of [the] premium,’’ the factthatthe defendantwas nevernamed
as an insured on the policy raises a question offact as to what entity actually bore the cost of the workers’ compensation benefits provided to Thompson and McVay.
The CCIP Insurance Manual (manual) also raises a questionastowhichentityborethe costofthebenefits. First, the manual explains that ‘‘[the defendant] provides [w]orkers’ [c]ompensation, [g]eneral [l]iability and [e]xcess [l]iabilityinsurance forall [e]nrolled [p]arties under the CCIP for [w]ork performed at the [p]roject [s]ite.’’ The manual, however, then details a complicated procedure, which it describes as ‘‘the procedures for bidding and how CCIP insurance amounts
are paid for.’’ The manual further provides that it ‘‘contains severalworksheetsthat canhelp [subcontractors] determine [their] insurance costsfor [the] project.’’ The manual explained as follows: ‘‘Rates are due at the time of [the defendant’s] delivery ofthis manual. Once collected, these will be used for the life ofthe subcontractor’s performance of work on site. [A deductive change order] will be taken against the contract in the amountofthe [t]otal [v]erified [i]nsurance [c]ostsbased upon the subcontractor’s estimated labor and actual insurance costs. As additional [subcontract] tiers are identified and verified, or initial insurance costs are adjusted, an additional deductive change [order] may be applied. In the event that the actual insurance costs forall tiers exceed the estimated costs, [the defendant] may take an additional deductive adjustment to the subcontract.’’ (Emphasis added.) Asthe foregoing demonstrates, the procedures for obtaining workers’ compensation insurance ensured that the defendant would be able to recoup any additional costs that it incurred to provide workers’ compensation insurance to its subcontractors. This language in the manual seems to indicate an arrangement by which the defendant is able to
recover all costs for insurance from the subcontractor and, therefore, raises agenuine issue ofmaterial fact as to whetherthe defendantbore the costforthe workers’ compensation insurance, or was able to recover all costs from its subcontractors.
The manual also explains that each ‘‘[s]ubcontractor shall include this CCIP [i]nsurance [a]mount in its [a]pplication(s) for [p]ayment when and as directed by [the defendant]. [The defendant] will, when due, on behalf of the subcontractor, make such payment by delivering the CCIP [i]nsurance [a]mount (or the por-tionofthe CCIP [i]nsurance [a]mountthatwasincluded in the [a]pplication for [p]ayment) to the relevant [w]orkers’ [c]ompensation and [g]eneral [l]iability insurance companies. [The defendant] will deliver the balance of the [a]pplication for [p]ayment due for [w]ork completed to the subcontractor.’’ (Emphasis added.) This language from the manual seems to imply
a relationship whereby the defendant acts as the conduit for the money of the subcontractor, but does not bear any cost for workers’ compensation insurance itself.
At his deposition, Daniel Cretella, the defendant’s financial analyst, testified as follows regardingthis portion of the manual in response to questions from the plaintiffs’ counsel: ‘‘Q. Okay. And ifyou look at [the] Monthly Payments [section ofthe manual], it says [that the] subcontractor shall include the CCIP amount in its application for payment when and as directed by [the defendant]. [The defendant] will, when due, on behalfofthe subcontractor make such payment by delivering the CCIP insurance amount to the relevant workers’ compensation and general liability insurance company. That was the practice, correct? ‘‘A. That’s not accurate.

. . . ‘‘Q. That’s not accurate? Okay. Now, this identifies the process where a payment would be made by [the defendant] onbehalfofthecontractorandthenadeductive change orderwouldbeappliedtothebidtoaccount for the workers’ compensation costs, correct?

. . . ‘‘A. That is not correct.

. . . ‘‘Q. Okay. That’s what it says [in the manual] though, right?

. . . ‘‘A. What you just read is what it says. ‘‘Q. Well, the concept is as I described, no?

. . . ‘‘A. No, that’s not true. ‘‘Q. Okay. So [this section of the manual is] inaccurate? ‘‘A. Iwouldsaythatthatsectionisinaccurate.’’ (Internal quotation marks omitted.)3
The fact that Cretella testified that the defendant’s practice was not consistent with the process described in the manual is significant. The manual describes the defendantas makingpayments onbehalfofthe subcontractorsanddetailshowthe defendant’ssubcontractors
can determine their insurance costs for the project. Though other aspects of the manual had been altered during the formation process, Cretella admitted that the defendant never asked forthis ‘‘inaccurate’’ section to be changed. In my view, this conflict between the language ofthe manual and Cretella’s deposition testi-mony, inandofitself, creates amaterialquestionoffact
astowhichparties, the defendantorits subcontractors, bore the cost of the workers’ compensation insurance in the present case. As this court has explained, when ‘‘there is room for
a reasonable difference of opinion among fair-minded jurors,’’ summary judgment is inappropriate. (Internal quotation marks omitted.) Labbe v. Pension Commission, 239 Conn. 168, 192, 682 A.2d 490 (1996)

. The fact that Cretella testified that these portions ofthe manual
were inaccurate establishes a genuine issue ofmaterial fact. See Hurley v. Heart Physicians, P.C., 278 Conn. 305, 321, 898 A.2d 777 (2006) (‘‘[w]e agree with the plaintiffs that they provided a sufficient evidentiary foundation to demonstrate the existence of a genuine issue of material fact—as to whether [the defendant’s representative] behaved in a manner in derogation of the [a] technical manual—sufficient to have precluded the trial court from [granting summaryjudgment]’’). In the present case, the plaintiffs, through the deposition testimony of Cretella, have presented a sufficient evidentiarybasistodemonstratetheexistenceofagenuine issue ofmaterialfact asto whetherthe defendant acted
as a conduit for premium payments on behalf of the subcontractors and, therefore, did not bear the entire cost of the workers’ compensation benefits.
An examination ofthe contractual documents forthe subcontractor that employed Thompson, United Anco Services, Inc. (UnitedAnco), also raises agenuine issue ofmaterial fact. Pursuant to the procedures detailed in the manual, when United Anco submitted its bid to the defendant, it submitted a standard form to the defendant’s insurance broker. On this form, United Anco estimated its total insurance premium to be $63,525.16. Pursuant to the manual, United Anco added a profit chargetothe totalinsurancepremium, makingthetotal insurance cost $69,877.68. Throughout the course of the project, the defendant deducted a total insurance premium cost of$1,156,604.04 from United Anco’s subcontract. Of this amount, 10 percent was a profit that United Anco had added on to its insurance cost. The deductionsforinsurancepremiumcostshadnorelation to the actual cost born by the defendant from implementing the CCIP. In fact, the CCIP was intended to be a profit center for the defendant.4 Indeed, the following colloquybetweentheplaintiffs’ counsel and Cretella explains the process: ‘‘Q. Okay. So there’s a bid package which includes insurance. You then take out the CCIP cost from the bidpackage and aprofit amountthatwouldbe attributable to the insurance and that is the net amount that the contractor is paid. Is that a fair statement? ‘‘A. No. ‘‘Q. Okay. And why is that incorrect?‘‘A. Because it’s got nothing to do with the cost of the CCIP, it’s got to do with the particular subcontractor’s costtopurchase insurance hadtheybeenpurchasing insurance. It’s theirrates based on their declaration pages at their lost history. It’s what they would have paid, what they included in their contract in that bid amount that you put that if they were the ones that
were going to purchase that insurance.

. . . ‘‘Q. Well

. . . there’s an amount—at least initially the process would be that you submit the form to [the defendant’s insurancebroker] andthentheycomeback with a letter verifying the amount for the particular contractor

. . . right? ‘‘A. That’s correct. ‘‘Q. Okay. And then

. . . that amount

. . . is subtracted off of the gross bid amount to show what I would call a net bid amount minus insurance, correct? ‘‘A. That’s correct. ‘‘Q. Okay. And then the contract is run through, the particular contractorfinishes his work and then there’s
afinal calculationthat’smadeby [the defendant’sinsurance broker] as to what the actual insurance amount
or premium amount attributable to that subcontractor would be, correct?

. . . ‘‘A. The subcontractor would have paid, ifthey were still contractually obliged to buy insurance whether it be—they would have had to pay, based on the payroll expended, is how insurance is calculated.’’
The facts that were before the trial court raised the issue of whether, through this deductive change order system, the defendant merely relieved the subcontractors from havingtoprocurethe workers’ compensation insurance coverage but not from having to pay for it,
as statutorily required.5 The fact that, following the implementation of the CCIP, the defendant decided to implement the aforementioned deductive change order system rather than reinstitute the subcontractor contracts and simplybill the subcontractors for theirwork raises questions of fact as to who actually shouldered the financialburden ofthe workers’ compensationbenefits. If the legislature intended for the principal employer to merely be responsible for procuring the insurance, it would have said so. I do not believe that the statutory language orthe legislative history support
anunderstanding of§ 31-291 thatwouldgrantimmunity to general contractors, where the subcontractors reimburse the general contractor for the premium costs or the general contractor is making a profit off of the subcontractors by implementing a CCIP whereby it deducts the subcontractors’ projected insurance costs, whichincludeaprofitmargin. The depositiontestimony of Cretella supports the proposition that the defendant saved approximately $868,000 by taking the insurancecredits from the subcontractors and administering the insuranceprogramitself.6Certainly,undertheconstruction of § 31-291 adopted by the majority, there is a genuine issue ofmaterial fact as to whether the defendantfundedthe workers’ compensationbenefits, either partially or in full, largely from the insurance credits.
In accordance with the new definition of ‘‘paid’’ adopted by the majority, I would conclude that the employermustprovidetheworkers’ compensationbenefitstothesubcontractorsforfree. Indeed, asthemajority concludes, the employer must bear the entire cost of the workers’ compensation benefits. In my view, another genuine issue of material fact exists because the evidence demonstrates that the defendant does not representthatitprovidedthesebenefitstotheemployer for free. Indeed, Cretella admitted at his deposition that the defendant did not provide the CCIP to the subcontractors for free.7 At oral argument before this court, in response to a question of whether the defendant provided the insurance for free, the defendant’s attorney initially responded by stating that ‘‘the word free is a very tricky thing.’’8 I would conclude that, unless the workers’ compensation benefits were provided to the subcontractor for free, a genuine issue of material fact exists regarding what entity or entities bore the cost ofthe workers’ compensation benefits in the present case. Furthermore, the trial court recognized the import of the evidence submitted by the plaintiffs, finding as follows: ‘‘The plaintiffs also argue that in reality the subcontractors actually ‘paid’ the insurance policy under the CCIP

. . . with [the defendant] acting as an intermediary. The plaintiffs explain that when the subcontractors originally submitted their bids, they included as a line item the cost ofpurchasing workers’ compensation insurance for the project. Later, when thesubcontractorsenrolledinthe CCIP, [thedefendant] deducted from the subcontractor’s contract price the line item cost used in the bid for estimating the cost of procuring insurance. The plaintiffs cite this ‘deduct change order for insurance premium’ process as proof that the intent ofthe CCIP was to have the subcontractors, not [the defendant], pay for the workers’ compensation insurance. In essence, the plaintiffs argue that [thedefendant] wrotechecksandauthorizedwiretransfers merely as a conduit for subcontractor money. The plaintiffs also offer evidence that the CCIP

. . . allowed [the defendant] to chargeageneralcontractor’s mark-up onthe CCIPpremiums, therebyallegedlyprofiting on the transactions. Finally, plaintiffs point to language in [the manual] stating that ‘premium payments
are made on behalf ofthe subcontractor.’ On the basis oftheseproofs, theplaintiffs suggestthatthe defendant

. . . has failed to establish as undisputed fact that it ‘paid’ workers’ compensationbenefits withinthe meaning of § 31-291.‘‘The court disagrees. In order for these facts to be material to the application of § 31-291, the court would needto interpret and apply ‘paid’ in afashionwell apart fromitsplainandordinarymeaning. Underthe ordinary meaning of ‘paid,’ the person who tenders or transfers moneyto anotherin exchange forpropertyoraservice,
or in satisfaction of an obligation, is deemed to the person that has ‘paid’ the debt or ‘paid’ for that which isreceivedinexchange. The commonusage oftheword ‘paid’ doesnotcontemplate anaccounting ofdebits and credits and an economic analysis as to which party has in fact incurred a permanent change in [its] financial position as a result of a transaction.’’
The majorityrejects, however, the narrowinterpretation of the term ‘‘paid’’ and concludes that it does require ‘‘a principal employer to demonstrate that it bore the cost ofall ofthe workers’ compensation benefits to an injured employee in order to obtain statutory immunity

. . . .’’ (Emphasis omitted.) As a result, the evidence that the plaintiffs presented to refute the motion for summary judgment does demonstrate that thereisagenuineissue ofmaterialfactunderthemajority’s definition of ‘‘paid’’ for purposes of § 31-291. Accordingly, I would conclude thatthejudgment ofthe trial court should be reversed and the matter should be remanded to that court with direction to deny the defendant’s motion for summary judgment.
Iwould concludethat, because thetrial courtapplied
a narrow definition of the term ‘‘paid’’ as applied to § 31-291, it never reached the question of whether the defendant actually bore the financial burden ofproviding workers’ compensation benefits to Thompson and McVay. Thus, in the alternative, I would conclude that at the very least this court should remand the matter to the trial court for reconsideration ofthe defendant’s motion for summary judgment in light of this court’s decision. See McDermott v. State, 316 Conn. 601, 611, 113A.3d419 (2015) (concludingthatbecausetrial court appliedwrong legal standardto facts, itwas ‘‘necessary to remand the case to the trial court for a new trial to allowthe parties to presenttheir cases with the correct legal standard in mind and to allow the trial court to evaluate the facts in light of this correct legal standard’’). Accordingly, I respectfully dissent.

1 I note that, although there are other defendants in the present case, they

are not involved in this appeal. See footnote 3 ofthe majority opinion. For the sake of simplicity, I refer to O & G Industries, Inc., as the defendant.

2 For the sake of consistency with the majority opinion, I refer to James L. Thompson II, Carol M. Thompson, and James McVay collectively as the plaintiffs and to James L. Thompson II by his surname. See footnote 2 of the majority opinion.
3 This additional colloquy occurred between Cretella and the plaintiffs’ counsel regarding the manual: ‘‘Q. Okay. In the subcontractor bid section, do you see that?

. . . ‘‘A. Yes. ‘‘Q. Okay. The second sentence says, ‘the section

. . . identify[s] subcontractor insurance costs describe[s] the procedure for bidding and how [the]CCIP insurance amounts are paid for.’ Do you see that?

‘‘A. I see it. ‘‘Q. By whom? Paid for by the subcontractor, the contractor, or [the defendant]?

. . . Or somebody else? What is your interpretation of that sentence? So let me ask you

. . . would [that] sentence say, the section

. . . identifying subcontractor insurance costs describe[s] the procedures for bidding and how [the] CCIP insurance amounts are paid for by the contractor or [the defendant]?

. . . ‘‘A. ThewayIwouldinterpretthat, because itstarts offsaying, ‘the section

. . . identifying subcontractor insurances costs’

. . . is the procedure by which we are identifying the scope or that piece ofthe contract that would be the subcontractor’s responsibilityto purchase insurance. So the costthat they would be paying for insurance if it was left in their contract. ‘‘Q. Okay. Paid for by the contractor? ‘‘A. The subcontractor, I think is a more accurate, you know, statement there. Ifthe subcontractor was purchasing insurance. Again, that cost that’s part of their contract. ‘‘Q. Okay. So just so I’m clear on this, it’s paid for by the subcontractor, meaning a contractor on the job other than [the defendant]?

. . . Is that fair to say? ‘‘A. I’m saying, again, my interpretation only is that this section

. . . ‘identifying subcontractor insurances costs’

. . . [i]s referring to specifically the cost that was included in the bid in

. . . each individual subcontractor’s contract for carrying insurance. ‘‘Q. Right. So my question again is [whether] that sentence mean[s] paid for by the subcontractor meaning an entity other than [the defendant]?

. . . ‘‘A. Prior to us relieving them of their obligation, yes.

. . . ‘‘Q. Let me ask it this way, that sentence is directed to the subcontractor, correct?

. . . ‘‘A. This is the subcontractor bid section. ‘‘Q. Okay. So it’s directed to the subcontractor, right? ‘‘A. Okay. ‘‘Q. Is that a yes? ‘‘A. Yes. ‘‘Q. Okay. And then it says

. . . ‘[this manual] contains several worksheets that can help you determine your subcontractor insurance costs for the project.’ Do you see that? ‘‘A. I see it. ‘‘Q. And is the insurance cost for the project [that would be labeled on forms] as the total initial insurance cost? Is that what they are referring to?

. . . ‘‘A. Yeah.

. . . This is to help identify the insurance costs that the subcontractor had in their subcontract, that they carried in

. . . had they had to provide the insurance.’’

4 The following colloquy occurred during questioning by the plaintiffs’ counsel at Cretella’s deposition regarding the underlying purpose of the CCIP: ‘‘Q. Well, the concept was going into it that you would save that money, correct? ‘‘A. That’s the concept. ‘‘Q. Okay. Is thatthe onlyplace thatyouwould have sort ofaprofit center

on a CCIP, would be you would be able to save paying the contractor the profit margin that they would add on top of the insurance?

. . . ‘‘A. No.

. . . ‘‘Q. Okay. Where are other profit centers? ‘‘A. Well, it is economies of scale.

. . . So if you have 100 folks going to 100 different brokers and 100 different insurance companies, you are going to have commissions and things that are paid along the way. Whereas if you aggregate and then purchase that centrally, [there is] a savings. It’s economies of scale.’’

5 At oral argument on the defendant’s motion for summaryjudgment, the trial court stated as follows: ‘‘I’d parse this into two things. There’s the obligation to procure and provide the insurance

. . . and the obligation to pay for it. What I see is [the defendant] relieving [its subcontractors] ofthe obligation to procure and provide the insurance, but not relieving them of the obligation to pay for it.’’

6 At Cretella’s deposition, the following exchange occurred during questioning by the plaintiffs’ counsel: ‘‘Q.

. . . I want to know a little bit about

. . . the overhead and profit

on the insurance premium. Okay? So hypothetically, if you don’t have a CCIP it’s assumed that there’s a profit assigned to the amount that the contractor pays for insurance?

. . . ‘‘A. Yes.

. . .‘‘Q. Normally, the contractor would recover that profit amount from the general contractor as part of the bid price— ‘‘A. Yes. ‘‘Q. —or include it in the bid price? ‘‘A. Right. So

. . . for instance, this $3 million United Anco bid here is based on whatever estimate of hours they had for payroll. ‘‘Q. Right. Understood. ‘‘A. Andthenanycostthattheywouldhaveincludedintheirbid, overhead, profit, insurance, all that other stuff

. . . that’s associated with that bid amount. As I understand it, when they are doing bids you kind of work down to the bottom line and you add a profit and overhead amount that goes on everything that is above the line which would be payroll, insurance, all that stuff.

. . . So yes, the insurance does have profit and overhead associated with it. ‘‘Q. Some of them are 10 percent, some of them are 15 percent, how is that determined? ‘‘A. The 15 percent was the standard rate that was put on the forms. You had some subcontractors, I believe, that came back and said [they] don’t carry 15 percent on this, [they] carry something less. And that was the negotiation that took place.

. . . ‘‘Q. Okay. So someone claimed that they took a 15 percent profit on top of the insurance and some of them would claim they took a 10 percent profit on top ofthe insurance and, ultimately, [the defendant] would decide with each contractor whether they were going to get a 10 percent or 15 percent allocation? ‘‘A. That’s correct.’’ The colloquy between Cretella and the plaintiffs’ counsel continues: ‘‘Q. Okay. Is there any material in front of you where you would be able to determine what that 10 or 15 percent profit line would be aggregated for the whole CCIP?

. . . ‘‘A. No. ‘‘Q. Okay. Because you gave me sort ofa spreadsheet that showed a delta like $300,000. Did you prepare that? ‘‘A. I did. ‘‘Q. Okay. And what does that number mean? ‘‘A.

. . . [W]ithin that would be

. . . the total of the insurance cost that would have been for the [subcontractor] plus their overhead and profit if any aggregated.

. . . ‘‘Q. Okay. So is there a way that we could back from that number into what the overhead and profit would be?

. . . Is there a way you could estimate that? ‘‘A. Sure.

*** ‘‘Q. Can you do that calculation

. . . sort of on an estimated basis? ‘‘A. Again, this is a total assumption. So ifwe go with 12 percent as an average and you divided that by 1.12, you’ll get a number that gives you the base, ifyou will, or the insurance cost of[approximately $7,300,000]

. And I’ve got a delta, which would be the overhead and profit line. Again, all assumptions of$868,000, we’ll call it.

‘‘Q. Okay. So you are giving me sort of a ballpark which would be assuming that some of the contractors had a 10 percent, some had 15 percent, maybesomehad 13percent, we arejustusing thatas an example? ‘‘A. That’s correct.’’ (Emphasis added.)

7 The following colloquy occurred at Cretella’s deposition during questioning by the plaintiffs’ counsel: ‘‘Q.

. . . So is it your position you gave them this insurance for free?

. . . ‘‘A. It’s an interesting way to put it. It’s a more effective way

. . . to purchase insurance, if you will.

. . . ‘‘Q. Just answer my question. Did you give them all this insurance for free?

. . . Is that your contention? ‘‘A. Did we give it to them for free? We didn’t give them anything, so no. We were providing the insurance.

. . . ‘‘Q.

. . . It’s your contention that there was no consideration paid at all by United Anco or [the defendant’s other subcontractors] for workers’ compensation insurance within the CCIP? ‘‘A. That is correct.’’

8 Specifically, when asked during oral argument whether the defendant ‘‘provided the insurance forfree’’ counsel forthe defendant gave the following response: ‘‘The word free is avery tricky thing. They incurred a lot of— theypaid alot ofmoneyandthere’s atrade-offwhenyoubringasubcontrac-tor on there’s certain incentives in either direction. Ifyou use the word free in the context of the subcontractor did not have to pay a dime for it, then yes, that’s the word to use ifthat’s the word you’re comfortable with, I will be as well

. . . .’’