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§ 507(a)(5)

Welfare Comm. for the Pointing, Cleaning & Caulking Indus.

Jul
26
2021
Ruling
Section 507(a)(5) does not require assessing distinct benefit plans collectively as the prioritylimit set forth therein applies to "each such plan." (7th Cir.)
Issue(s)
Priorities; Order of Priorities; Contributions to Employee Benefit Plan.

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Commercial opinion summary, case decided on July 26, 2021 , LexisNexis #0921-008
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In re Tropicana Entmt LLC

Oct
13
2015
Ruling
Creditor that provided management services to debtor was not entitled to summary judgment on administrative claim but claim employee benefits creditor granted administrative expense status.
Issue(s)
Were claims of creditors who provided management services and employee benefits provider entitled to administrative expense status?

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Commercial opinion summary, case decided on October 13, 2015 , LexisNexis #1115-048
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In re DeWitt Rehab. & Nursing Ctr. Inc.

Aug
17
2012
Ruling
Claim for third party payments to employee benefit plan not maintained by debtor was a general unsecured claim.
Procedural posture

A staffing service contended that a portion of its claim was entitled to priority status under 11 U.S.C.S. § 507(a)(5) as contributions to an employee benefit plan. The chapter 11 debtor filed a motion to expunge the priority portion of the claimant's proof of claim.

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Commercial opinion summary, case decided on August 17, 2012 , LexisNexis #0912-043
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In re Louis Jones Enters.

Dec
22
2010
Ruling
Creditor employee held priority claims for prepetition paycheck deductions that debtor employer did not apply to insurance premiums and administrative expense claims for postpetition deductions.
Procedural posture

A Chapter 11 debtor objected to an employee's claim for medical expenses incurred when no company health care insurance plan was in effect but deductions for health insurance were being withheld from his wages. The premiums were employee welfare benefit plan assets under the Employee Retirement Income Security Act of 1974 (ERISA), 29 U.S.C.S. §§ 1002(1) and 1103(c), which should have been segregated and held in trust for the benefit of employees.

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Commercial opinion summary, case decided on December 22, 2010 , LexisNexis #0111-077
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In re Consolidated Freightways Corp.

Feb
23
2007
Ruling
Retirees' claims for medical expenses not reimbursed from employee benefit plans terminated by debtor employer were entitled to priority status.
Procedural posture

Claimant retirees from bankruptcy debtors filed proofs of claim for medical expenses which were not reimbursed from the debtors'employee benefit plans, which were terminated prepetition by the debtors. The retirees sought allowance of their claims as priority unsecured claims under 11 U.S.C. § 507(a)(5), a trustee of a creditors'trust objected to the priority of the claims.

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opinion summary, case decided on February 23, 2007 , LexisNexis #0407-058
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Howard Delivery Serv. v. Zurich Am. Ins. Co.

Jun
15
2006
Ruling
Court deemed that unpaid workers'compensation insurance premiums were not entitled to priority status under section 507(a)(5) because such premiums were classified more as liability insurance premiums than as employee benefit plan contributions.
Procedural posture

Petitioner employer filed a chapter 11 bankruptcy petition. Respondent insurer filed an unsecured creditor's claim, seeking priority status under 11 U.S.C. § 507(a)(5) for unpaid workers'compensation premiums. The bankruptcy court denied priority status to the insurer's claim, and the district court affirmed. The Fourth Circuit reversed. Certiorari was granted.

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opinion summary, case decided on June 15, 2006 , LexisNexis #0606-084
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