MEMORANDUM OPINION
WILLIAM T. BODOH, Bankruptcy Judge.
The matter before the Court is the Debtor's Objection to the claim of The United Steelworkers of America, AFL-CIO, CLC ("the Union"). For the reasons set forth below, the Union's claim is determined to be limited by the statutory amounts set forth in 11 U.S.C. §§ 507(a)(3) and (a)(4), and no portion of the Union's claim is found to be an administrative expense under 11 U.S.C. § 503.
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