Interscapular Fat Indicative of Degree of Insuline Resistance

Fig.1: Symptoms of
Chushing's Syndrome
(medical-outlook.com)

Have you ever been standing in front of a mirror, watching you shoulders and thinking "Man, there is way to much fat on these!" No? You better should be. According to a study by Thamer et.al. (Thamer. 2010) that is to be published in the Journal of Clinical Endocrinology & Metabolism,

Interscapular fat [i.e. fat deposits between your scapular ~ shoulder blades] represents a subcutaneous fat depot determining whole-body IS, both cross-sectionally and during LI. The impact of LF and IF on insulin sensitivity appears to be independent from each other. Additional studies are needed to clarify the metabolic properties of IF. (Thamer. 2010

Other than the scientist I do not really need "additional studies" to suggest a hypothesis answering the question on the relation between those fat depots and insulin resistance. You just have to check the typical symptoms of  Cushing's Syndrome to find that hypercorticism (too much cortisol) is associated with both increased neck-fat (cf. Fig. 1) and insulin resistance. It would yet still have to be investigated what exactly is the root of all evil.