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70 actual turnover of the premises, with the balance of the rejection claim being a general unsecured claim which would be subject to the limitations of the so-called "502(b)(6) limitation" discussed in Chapter V.D.5.; (viii) the actual, necessary costs and expenses of closing a health care business, including any costs incurred in disposing of patient records or transferring patients; and (ix) the value of any goods received by the debtor within twenty days before the commencement of a case where the goods have been sold to the debtor in the ordinary course of such debtor's business (the so- called "503(b)(9) claims"). Additionally, Section 503(c) of the Bankruptcy Code limits a debtor's ability to pay retention bonuses or severance payments to its insiders. Specifically, Section 503(c)(1) limits payments made to an insider of the debtor for the purpose of inducing such person to remain with the debtor's business. However, the court may allow such payments if the following three tests have been satisfied. First, the court must find that the payment or obligation is essential to retention of the person because such person has a bona fide job offer from another business at the same or greater rate of compensation. 11 U.S.C. § 503(c)(1)(A). Second, the court must find that the services provided by the employee to be retained are essential to the survival of the business. 11 U.S.C. § 503(c)(1)(B). Third, the court must find that either (i) the amount of the payment or obligation is not greater than ten times the amount of the average payment or obligation given to nonmanagement employees for any purpose during the calendar year, or (ii) if no such payments or obligations were made in the calendar year, the amount of the payment or obligations cannot exceed twenty-five percent of any retention award granted to the insider during the previous year. 11 U.S.C. § 503(c)(1)(C).

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