Howard Delivery Service, Inc. v. Zurich American Insurance (In Re Howard Delivery Service, Inc.)

In this appeal by Zurich American Insurance Company (“Zurich”), we are called upon to decide whether a claim by Zurich for unpaid workers’ compensation insurance premiums is entitled to priority status under § 507(a)(4) of the Bankruptcy Code. Zurich maintains that its claim is so entitled, asserting that such premiums constitute, under the applicable statutory provision, “contributions to an employee *230benefit plan arising from services rendered.” 11 U.S.C. § 507(a)(4). Both the bankruptcy court and the district court disagreed with Zurich, relegating its claim to the status of a general…