In Re ACE Elevator Co., Inc.
The Trustees of the National Elevator Industry Benefit Plans sought administrative priority for delinquent contributions from A.C.E. Elevator Co., Inc. (ACE), based on various sections of the Bankruptcy Code. The court denied administrative priority for most claims, including those under 11 U.S.C. §§ 503(b)(1)(A), 507(a)(1), and 1113(f), reasoning that the contributions were for prepetition work and that section 1113(f) does not create super-priority. However, the motion was partially granted under 11 U.S.C. § 1114(e) for Welfare Plan contributions, recognizing them as retiree benefits despite their prepetition nature, but requiring further information on the exact allocation to retirees. Claims for interest, liquidated damages, and attorney's fees were denied priority, as was ACE's request for costs. This decision underscores the careful interpretation of priority schemes within bankruptcy law.