The creditors believe the pension contributions, earmarked for 2007, represent a fraudulent transfer of funds, in part because Heller was already insolvent when those payments went out, the Recorder reports. (The creditors committee made similar claims about the firm's solvency in their allegations that firm higher-ups overpaid partners by $9 million to boost profit numbers in 2007.)

The creditors appear to have already won the battle over that $14 million, as Heller's dissolution committee has agreed to set aside the money for creditors, the Recorder says.