Illinois Code § 215 ILCS 5/221.5

Priority of preferred claims.
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In any delinquency proceeding against a domiciliary insurer of this
state, claims owing to residents of ancillary reciprocal states shall be
deemed preferred claims if, and only if, like claims are preferred under
the laws of this state. All such claims whether owing to residents or
non-residents shall be given equal priority of payment from general assets.
No law of an ancillary state providing for preferred claims against the
general assets of insurers shall be recognized as against the assets of
delinquent domiciliary insurers of this state regardless of where such
assets may be located.

 
In any delinquency proceeding against an insurer domiciliary in a
reciprocal state, claims owing to residents of this state shall be
preferred if, and only if, like claims are preferred by the laws of such
other state.

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