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D concedes that it has not paid certain Plan contributions but contends that its obligation to do so arose before December 21, 2004, the date that it filed its chapter 11 petition, and, therefore, that the Trustees' claim is not entitled to administrative priority. D is in the business of the modernization, maintenance, and repair of elevators in the New York City area. D built the elevator systems in the World Trade Center and until September 11, 2001, had been their sole servicer, from which it derived 90 percent of its revenue. Unable to make up enough of that income from other sources, D filed under chapter 11 on December 21, 2004. The Plans administered by P are multi-employer benefit plans under 29 U.S.C. §§ 1002(2), (3) and (37). D had agreed with the Union to be bound by the Plan Agreements and 'to make contributions covering all of its employees represented by the Union. The CBA obligates D to contribute to each of the Plans a specified dollar amount 'for each hour of work performed' by Union members in its employ. There are three plans, Welfare, Pension, and Educational Plans. The Plan Agreement gave P detailed remedies. D did send P its reports which cover the Delinquent Contributions, and thus detail the number of hours that its Union employees worked in November and December 2004, only after the start of the chapter 11 case. P moved to gain administrative priority under 11 U.S.C.S. §§ 365(b)(1), 503(b)(1)(A), 507(a)(1), 1113(f) and 1114(e).

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