This section contains the nature of the case and procedural background.

D owned and operated a freight trucking business. States required D to maintain workers' compensation coverage to secure its employees' receipt of health, disability, and death benefits in the event of on-the-job accidents. D contracted with P to provide the insurance. D filed a Chapter 11 bankruptcy petition. P filed an unsecured creditor's claim seeking priority status for some $400,000 in unpaid workers' compensation premiums. P asserted that these unpaid premiums qualified as 'contributions to an employee benefit plan' entitled to priority under § 507(a)(5). The Bankruptcy Court denied priority status reasoning that the overdue premiums do not qualify as bargained-for benefits furnished in lieu of increased wages, hence they fall outside § 507(a)(5)'s compass. The District Court affirmed. The Court of Appeals reversed. The Supreme Court granted certiorari.

The legal issues presented in this case will be displayed here.

The court's holding and decision will be displayed here.

Legal analysis from Dean's Law Dictionary will be displayed here.