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Get free, customized ideas to outsmart competitors and take your search marketing results to the next level with Alexa's Site Overview tool.Claimant filed a response, and the Administrator filed a reply. The present bankruptcy cases, which are being jointly administered, were filed May 8, 2009. This is in contrast to his proof of claim, which states that all 6,139.15 is entitled to priority status. March 31, 2008, well prior to the 180 day period preceding the filing date of May 8, 2009. ." While the Court finds the foregoing to be dispositive of the claim of the claimant, we refer to the terms of the rabbi trust that held Claimant's deferred compensation.Funds were deposited by Claimant's employer annually during each of the last , 419 B. Moreover, Claimant in his brief states that his claim "is not a contribution to an employee benefit plan . To the extent Claimant's position is that the funds at issue are not property of the estate by virtue of having been held in this trust, the Court refers to the terms of the Rabbi Trust Agreement that was attached to Claimant's proof of claim: The Court holds that no part of Claimant Morrison's claim is entitled to priority status. While Claimant filed three proofs of claims each for the amount of 6,139.15, Claimant admits that the claims are duplicative and there is only a single claim for the amount stated. The employee does not have to pay tax on the initial payments to a rabbi trust, and any income generated by a rabbi trust is taxable to the employer rather than to the employee. In years two through five the annual payment was to be made by the end of April in each year.A pretrial conference was held between counsel for the Administrator and Claimant, pro se. The first payment was in fact made to Claimant, but subsequent payments were not. § 507 provides which claims are entitled to priority status (other than, of course, the claims of secured creditors).

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Claimant filed a response, and the Administrator filed a reply. The present bankruptcy cases, which are being jointly administered, were filed May 8, 2009. This is in contrast to his proof of claim, which states that all 6,139.15 is entitled to priority status. March 31, 2008, well prior to the 180 day period preceding the filing date of May 8, 2009. ." While the Court finds the foregoing to be dispositive of the claim of the claimant, we refer to the terms of the rabbi trust that held Claimant's deferred compensation.

Funds were deposited by Claimant's employer annually during each of the last , 419 B. Moreover, Claimant in his brief states that his claim "is not a contribution to an employee benefit plan . To the extent Claimant's position is that the funds at issue are not property of the estate by virtue of having been held in this trust, the Court refers to the terms of the Rabbi Trust Agreement that was attached to Claimant's proof of claim: The Court holds that no part of Claimant Morrison's claim is entitled to priority status.

While Claimant filed three proofs of claims each for the amount of 6,139.15, Claimant admits that the claims are duplicative and there is only a single claim for the amount stated. The employee does not have to pay tax on the initial payments to a rabbi trust, and any income generated by a rabbi trust is taxable to the employer rather than to the employee. In years two through five the annual payment was to be made by the end of April in each year.

A pretrial conference was held between counsel for the Administrator and Claimant, pro se. The first payment was in fact made to Claimant, but subsequent payments were not. § 507 provides which claims are entitled to priority status (other than, of course, the claims of secured creditors).

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