In Re Ar Accessories Group, Incorporated, Debtor. Appeal Of: Wisconsin Department of Workforce Development

BAUER, Circuit Judge.

This interlocutory appeal from a district court decision reversing an opinion of the bankruptcy court requires us to decide whether a generally applicable state law providing for the superpriority status of certain wage hens must contain language expressly providing for retroactive perfection of the lien interest in order to trigger an exception to the automatic stay provision of the Bankruptcy Code. Because we agree with the bankruptcy court’s determination that the state statute need not contain such language, we reverse the decision of the district court holding…