CAROL J. KENNER, Chief Judge.
This memorandum addresses the issue of whether, in calculating the portion of a claim for provision of employee benefits that is entitled to priority under 11 U.S.C. § 507(a)(4), the statute should be construed as imposing a cap of $4,000 on the total that can be allowed under priorities three and four (§ 507(a)(3) and...
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