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<h1>Company Winding Up Costs, Including Liquidator Fee, Paid from Assets; Priority Over Other Claims, Subject to Secured Creditors</h1> All costs, charges, and expenses properly incurred during the voluntary winding up of a company, including the Company Liquidator's fee, shall be paid out of the company's assets. These payments take priority over all other claims, subject to the rights of secured creditors, if any.