Illinois Code § 770 ILCS 85/1

When the business of any person, corporation, company or firm shall
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be suspended by the action of creditors, or be placed in the custody of a
receiver or trustee, then in all such cases the debts owing to laborers or
servants which have accrued by reason of their labor or employment and all
funds due and unpaid to the trustees for the beneficiaries of any pension
or retirement plan, shall be considered and treated as preferred claims,
and such laborers, employees or trustees shall be preferred creditors, and
shall be first paid in full, and if there be not sufficient to pay them in
full the same shall be paid from the proceeds of the sale of the property
seized: Provided, that any person interested may contest any such claim or
claims, or any part thereof, by filing objections thereto, supported by
affidavit, with the officer having the custody of such property, and
thereupon the claimant shall be required to reduce his or her claim to
judgment in the circuit court before any part thereof shall be paid.

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