OCGA ยง 34-9-1 (3). See Tuck v. Fidelity Cas. Co., 131 Ga. App. 807 ( 207 SE2d 210) (1974) (insurer determined to be alter ego of insured employer). Thus, insurers are not strangers to workers' compensation proceedings.
We have not had an occasion in Indiana to address the issue of whether a Form 12 agreement signed by an employer's insurance carrier is binding on the employer in the absence of mistake, fraud or duress. However, that issue was squarely before the Georgia appellate court in Tuck v. Fidelity Casualty Company of New York (1974), 131 Ga. App. 807, 207 S.E.2d 210. In that case, the court held that the insurer is considered to be the alter ego of its insured, and the decision was bolstered further by citing Georgia's statutory definition of "employer" as including the employer's insurer.