Issue link: https://mbozikis.ufcontent.com/i/1422521
74 individual within the earlier of 180 days before the petition date or the date of the cessation of the debtor's business, but only to the extent of $13,650 per individual; (v) claims for contributions to employee benefit plans for services rendered after the earlier of (a) 180 days prior to the date on which the debtor ceased business operations or (b) 180 days prior to the petition date in an amount per employee equal to $13,650 less the amount paid to each such employee under the fourth priority (paragraph (iv) above) plus the amount paid by the estate on behalf of an individual employee to any other employee benefit plan; (vi) claims up to $6,725 of creditors engaged in the production or raising of grain against debtors who own or operate grain storage facilities, and of U.S. fisherman against debtors who acquire fish or fish produce and who are engaged in operating a fish produce storage or processing facility; (vii) claims up to $3,025 of individual consumer creditors arising from the deposit of money for the purchase, lease, or rental of property, or the purchase of services for personal, family or household use; (viii) claims for certain prepetition taxes owed to a governmental unit, including various taxes measured by income or gross receipts, property taxes, trust fund taxes, employment taxes, excise taxes, and customs duties; (ix) claims based upon commitments to a Federal regulatory agency to maintain the capital of an insured depository institution; and (x) claims for death or personal injury resulting from the illegal operation of a motor vehicle by the debtor