SB897,25,4 17108.23 Preference of required payments. In the event of an employer's
18dissolution, reorganization, bankruptcy, receivership, assignment for benefit of
19creditors, judicially confirmed extension proposal or composition, or any analogous
20situation including the administration of estates in circuit courts, the payments
21required of the employer under this chapter shall have preference over all claims of
22general creditors and shall be paid next after the payment of preferred claims for
23wages. If the employer is indebted to the federal government for taxes due under the
24federal unemployment tax act and a claim for the taxes has been duly filed, the
25amount of contributions which should be paid to allow the employer the maximum

1offset against the taxes shall have preference over preferred claims for wages and
2shall be on a par with debts due the United States, if by establishing the preference
3the offset against the federal tax can be secured under s. 26 USC 3302 (a) (3) of the
4federal unemployment tax act.

SB897,25,86 108.24 (3) (a) 3. a. Refrain from claiming or accepting benefits, participating
7in an audit or investigation by the department, or testifying in a hearing held under
8s. 108.09, 108.095, or 108.10.

SB897,25,1310 108.24 (3) (a) 4. Discriminates or retaliates against an individual because the
11individual claims benefits, participates in an audit or investigation by the
12department under this chapter, testifies in a hearing under s. 108.09 , 108.095, or
13108.10, or exercises any other right under this chapter.