OPINION
THOMAS M. TWARDOWSKI, Bankruptcy Judge.
This case presents an issue of first impression for this Court; namely, whether a claim for unpaid workers compensation insurance premiums due for insurance coverage within 180 days prior to bankruptcy is entitled to priority status under 11 U.S.C. § 507(a)(4). For the reasons set forth below, I conclude that the debtor's obligation to pay workers compensation insurance does not constitute a contribution...
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