In re NEGUS-SONS, INC., Debtor. Rick D. Lange, Appellee v. Mutual of Omaha Bank, Appellant United States Treasury, Internal Revenue Service; Contractors, Laborers, Teamsters and Engineers Pension Plan; Contractors, Laborers, Teamsters and Engineers Health and Welfare Plan; International Union of Operating Engineers, Local No. 571, Appellees, 701 F.3d 534

PER CURIAM. The bankruptcy court granted

summary judgment to the trustee of debtor Negus-Sons, Inc. In re Negus-Sons, Inc., BK09-82518, 2011 WL 2470478 (Bankr.D.Neb. June 20, 2011). The Bankruptcy Appellate Panel affirmed. In re Negus-Sons, Inc., 460 B.R. 754, 759 (B.A.P. 8th Cir.2011). Mutual of Omaha Bank, a claimant, appeals. This court reviews the bankruptcy court’s findings of fact for clear error and reviews de novo the legal conclusions of the bankruptcy court and the BAP. In re Payless Cashways, Inc., 394 F.3d 1082, 1083 (8th Cir.2005) (per curiam). For the reasons stated by the BAP, this court affirms. See 8th Cir. R. 47B. . The Honorable Timothy J. Mahoney, United States Bankruptcy Judge for the District of Nebraska.