United States Bankruptcy Court, S.D. New York January 10, 2000, 19-10561 (Coyne Electrical Contractors, Inc. v. United States (In Re Coyne Electrical Contractors, Inc.))

DECISION ON APPLICATION FOR PAYMENT UNDER LIEN LAW SECTION 71(2) (d)

AD LAI S. HARDIN, Jr., Bankruptcy Judge.

At issue before me on the instant application is whether a New York Lien Law “trust fund” beneficiary’s claim to priority payment of statutory trust fund amounts pursuant to Lien Law Section 71(2)(d) is preempted under Sections 514(a) and 502(a) of the Employee Retirement Income Security