Wisconsin Code § 102.84

Preference of required payments
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Subject to the
federal bankruptcy laws, in the event of an uninsured employer’s
dissolution, reorganization, bankruptcy, receivership, assignment
for benefit of creditors, judicially confirmed extension proposal
or composition, or any analogous situation including the administration of estates in circuit courts, the payments required of the
uninsured employer under s. 102.82 shall have preference over all
claims of general creditors and shall be paid next after the payment of preferred claims for wages.

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