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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.

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