§ 130.5     11 U.S.C. § 507: Priority Claims
Cite as:    Keith M. Lundin, Lundin On Chapter 13, § 130.5, at ¶ ____, LundinOnChapter13.com (last visited __________).
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The claims entitled to priority under § 507 must be paid in full under § 1322(a)(2). Priority claims include most prepetition taxes, and any unpaid prepetition wages owed by a debtor engaged in business. Administrative expenses under § 503 typically are treated as priority claims in Chapter 13 cases. The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA)1 amended the priority scheme to place debts for domestic support obligations2—including traditional alimony, maintenance and support—in first priority under § 507(a)(1).3


 

1  Pub. L. No. 109-8, 119 Stat. 23 (2005).

 

2  See 11 U.S.C. § 101(14A), discussed in §§ 440.1 [ New and Changed Priority Claims ] § 73.3  Priority Claims Added or Changed by BAPCPA, 458.1 [ Domestic Support Obligations Assigned or Payable to Government: § 1322(a)(4) ] § 88.5  Domestic Support Obligations Assigned or Payable to Government: § 1322(a)(4) after BAPCPA, 498.1 [ Domestic Support Obligations Must Be Current ] § 113.3  Domestic Support Obligations Must Be Current and 519.1 [ Domestic Support Obligations ] § 136.21  Domestic Support Obligations after BAPCPA.

 

3  See 11 U.S.C. § 507(a)(1), as amended by Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, Pub. L. No. 109-8, 119 Stat. 23 (2005), discussed in § 73.3  Priority Claims Added or Changed by BAPCPA, § 73.6  Treatment of Priority Claims Changed by BAPCPA, § 88.5  Domestic Support Obligations Assigned or Payable to Government: § 1322(a)(4) after BAPCPA, § 113.3  Domestic Support Obligations Must Be Current§ 136.20  Alimony, Maintenance and Support in Cases Filed after October 22, 1994 and § 136.21  Domestic Support Obligations after BAPCPA.