Issue link: https://mbozikis.ufcontent.com/i/1422521
86 from the debtor's property acquired after the filing date; (vi) the claim of a landlord for damages resulting from rejection of a real property lease that exceeds (a) the amount of the rent reserved under the lease for the greater of one year or fifteen percent (15%) of the remaining term of the lease, not to exceed three years following the earlier of the petition date and the date on which the leased property was returned to the lessor plus (b) any unpaid rent due under such lease on the earlier of such dates (the so-called "502(b)(6) limitation"); (vii) an employee's claim for damages stemming from the termination of an employment contract which exceeds (a) the compensation provided by the contract for the one year following the earlier of the filing date or the termination date plus (b) any unpaid compensation due under such contract on the earlier of such dates; (viii) claims resulting from a reduction of an otherwise available Federal tax credit when the reduction occurs because of late payment of certain State employment taxes; and (ix) claims filed after any applicable bar date, except late- filed proofs of claim specifically permitted by the Bankruptcy Code or Rules, a claim filed by a governmental unit filed within 180 days of the commencement of the case or as provided in the Bankruptcy Rules, or in Chapter 13 cases, claims of governmental units for a tax filed within sixty days of the filing of a prepetition tax return. The courts are divided on the enforceability in bankruptcy of a so-called "make-whole" provision—a common feature of commercial loan agreements and indentures that requires payment of an additional premium when the debt is redeemed or prepaid