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167 certain unsecured priority claims 88 will receive a cash payment equal to the allowed amount of such claims, (ii) with respect to classes of certain unsecured priority claims, 89 each holder of such claim will receive (a) if such class has accepted the plan, deferred cash payments of a value, as of the plan's effective date, equal to the allowed amount of such claim or (b) if such class has not accepted the plan, cash on the plan's effective date equal to the allowed amount of such claim, and (iii) with respect to unsecured tax claims, each holder of a such a claim will receive on account of such claim regular installment payments in cash (a) of a total value, as of the plan's effective date, equal to the allowed amount of such claim, (b) over a period ending not later than five years after the date of the order for relief, and (c) in a manner not less favorable than the most favored nonpriority unsecured claim provided for by the plan; (x) if a class of claims is impaired under the plan, at least one class of impaired claims must accept the plan, excluding any acceptance of the plan by any insider; (xi) confirmation of the plan must be unlikely to be followed by liquidation or the need for further financial reorganization of the debtor or any successor thereto under the plan, unless such liquidation or reorganization is contemplated by the plan (the so- called "feasibility" standard); 88 These claims include priority claims in an involuntary case that, although they arose in the ordinary course of the debtor's business after the bankruptcy filing, are treated as if they arose prepetition (these are sometimes called "gap period" claims). 89 These claims include priority claims for domestic support obligation claims, wage claims, employee benefit claims, claims of grain producers and fishermen and consumer claims.

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