Howard Delivery Services, Inc. v. Zurich American Insurance Co.

Howard Delivery Services (defendant), which was legally required to maintain workers' compensation coverage for its employees, hired Zurich American Insurance (plaintiff) as its provider and later filed for bankruptcy; Zurich filed an unsecured claim for $400,000 in unpaid premiums and sought priority status under Bankruptcy Code § 507(a)(5), which covers unpaid contributions to employee-benefit plans. The bankruptcy court and district court denied priority status, but the court of appeals reversed, and the Supreme Court granted certiorari.