Order of distribution
Wis. Stat. § 128.17
in effect(1) The order of distribution out of the debtor’s estate shall be as follows:
(a) The actual and necessary costs of preserving the estate subsequent to the commencement of the proceedings.
(b) Costs of administration including a reasonable attorney’s fee for the representation of the debtor.
(d) Wages, including pension, welfare and vacation benefits, due to workmen, clerks, traveling or city salespersons or servants, which have been earned within 3 months before the date of the commencement of the proceedings, not to exceed $600 to each claimant.
(e) Taxes, assessments and debts due the United States, this state or any county, district or municipality.
(f) Other debts entitled to priority.
(g) Debts due to creditors generally, in proportion to the amount of their claims, as allowed.
(h) After payment of the foregoing, the surplus, if any, shall be returned to the debtor.
(2) Debts to become due as well as debts due may be proved, but a lessor’s claim shall be limited to past due rent, and to any actual damage caused the lessor by a rejection of the lease on the part of the debtor or by its termination by force of its provisions. The lessor shall be entitled to payment in full, at the rate specified in the lease, for the period of any actual occupancy by the receiver or assignee.
(3) The receiver or assignee may pay or the court may order a dividend to be paid at any time, making such provision as shall be necessary for the protection of claims in dispute.
(4) The receiver or assignee shall, as soon as practicable, report to the court the amount due the employees of the debtor and the court shall order the receiver or assignee to promptly pay, if practicable, such wage claims as have priority under this chapter.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/128.17Fetched: 10/7/2026