Benefit Plans

Contributions to employee benefit plans accrued in the 180 days prior to the filing of the bankruptcy petition or the company's cessation of business, whichever is earlier, are also allowed as priority claims.  Benefits contributions to each plan are capped at $11,725 times the number of employees covered by each such plan, less amounts paid to those employees by the bankruptcy estate as priority wage claims (see above) and to other employee benefits plans.  Other unpaid contributions which accrued prior to the filing of the bankruptcy petition are considered ordinary unsecured claims. moved here