A Merrimack County, N.H., state court will be supervising the liquidation of a small New Hampshire health insurer, officials say.

The New Hampshire Insurance Department placed the insurer, Patriot Health Insurance Company, Manchester, N.H., in rehabilitation in December 2007.

MVP Health Insurance Company of New Hampshire, Bedford, N.H., a unit of MVP Health Care Inc., Schenectady, N.Y., assumed the policies and operations of Patriot later that month, officials say.

Patriot organizers started the company in 2005 to serve the market for account-based health plans. In the end, the company was providing coverage for 6,500 individuals. New Hampshire regulators placed the company into rehabilitation because it was suffering operating losses, officials say.

The liquidation of Patriot “does not affect health care claims incurred on or after Jan. 1, 2008, on policies transferred to MVP,” New Hampshire officials say.

Individuals and companies with non-insurance claims incurred before Dec. 12, 2007, such as insurance agents and brokers seeking commission payments, will have to line up with the other creditors to see whether Patriot has enough assets to pay them, officials say.

The New Hampshire Life and Health Insurance Guaranty Association should pay up to $100,000 in claims per covered person for claims incurred before Jan. 1, 2008, officials say.

New Hampshire law does not permit medical providers in a carrier’s network to bill patients directly if the carrier fails to meet its obligations to the providers, officials say.

Patients and providers do not have to file proofs of claims for pre-2008 medical services billed before July 18, 2008, officials say.

MVP will pay producers, vendors and others who have been doing business with it since Dec. 12, 2007, in the ordinary course of business, officials say.

A copy of the Patriot liquidation notice is available