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Rules regarding the payment of contributions into the pension fund
On page 5 of this document, the secured claims correspond to "top-priority claims". Regarding unsecured claims from defined-benefit pension plans, they become "top-priority" for:
The Pension Protection Act grants "top-priority" to claims regarding employer amortization payments and the debt (deficit) of a defined-benefit pension plan. However, the "top-priority" of claims related to employer amortization payments and the debt (deficit) would not apply to the following plans:
For more information on bankruptcy or insolvency, contact the Office of the Superintendent of Bankruptcy .