Court of Appeals for the Eighth Circuit September 9, 2008, 07-3909, 07-3914, 08-1001 (M & S Grading, Inc. v. M & S Grading, Inc.)

MELLOY, Circuit Judge.

This case arises out of the bankruptcy of M & S Grading, Inc. M & S, an excavation company, participated in employee-benefit plans. The plans and their trustees assert M & S’s bankruptcy trustee improperly made payments to First National Bank of Omaha instead of making payments to the plans.