In Re B & F Construction, Inc.

ORDER

ARTHUR N. VOTOLATO, Jr., Bankruptcy Judge.

Before the Court is the Chapter 7 Trustee’s objection to claims filed by the Iron Workers District Council of New England. The Union argues that these claims, filed under 11 U.S.C. § 507(a)(4), totaling $85,492, are entitled to priority status as unpaid employer contributions to employee benefit plans. 1 The Trustee objects on the ground that the amount claimed as priority exceeds the statutory limit.

Section 507(a)(4) of the Code grants priority status to claims for unpaid employer contributions to employee benefit plans. The statute states in…