2021 New York Laws
DCD - Debtor and Creditor
Article 2 - General Assignments for the Benefit of Creditors
21-A - Company Pension Plans; Deductions From Wages Trust Moneys; Preference.

§  21-a.  Company  pension  plans; deductions from wages trust moneys;
  preference. Moneys contributed from wages or salary by  an  employee  or
  former  employee  under  any  retirement  system  or  plan maintained or
  operated by  a  domestic  corporation,  association,  co-partnership  or
  joint-stock  company, together with all accumulations of interest, shall
  belong to the employee making the contributions and be deemed to be held
  in trust by the employer  for  the  benefit  of  the  employee.  In  all
  distribution  of  assets of such an employer or former employer, whether
  insolvent or otherwise, the amount so contributed,  together  with  such
  accumulations of interest, shall first be paid to the employee or former
  employee,  his  executors,  administrators or assigns, before payment of
  unsecured creditors.