In Re: HOWARD DELIVERY SERVICE, INCORPORATED, Debtor. Howard Delivery Service, Incorporated, Debtor-Appellee, v. Zurich American Insurance Company, Movant-Appellant. American Home Assurance Company; Hartford Fire Insurance Company; The Travelers Indemnity Company, Amici Supporting Appellant, 403 F.3d 228

Reversed and remanded by published per curiam opinion. Judge KING wrote an opinion concurring in the judgment, Judge SHEDD wrote an opinion concurring in the judgment, and Judge NIEMEYER wrote an opinion dissenting from the judgment. OPINION PER CURIAM: This appeal presents the question of whether the claim made by Zurich American Insurance Company against the estate of the debtor, Howard Delivery Service, Inc., for unpaid workers’ compensation insurance premiums is to be given priority by reason of § 507(a)(4) of the Bankruptcy Code.

The court holds that Zurich’s claim is entitled to priority under § 507(a)(4) and therefore reverses the decision of the district court and remands the case for such further proceedings as may be appropriate. REVERSED AND REMANDED