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88 The Bankruptcy Code further provides that certain claims will be considered prepetition claims even if they arose or became fixed after the petition date. These include: (i) "involuntary gap claims" (11 U.S.C. § 502(f)); (ii) claims for reimbursement or contribution (11 U.S.C. § 502(e)(2)); (iii) claims arising from the rejection of an executory contract or unexpired lease (11 U.S.C. § 502(g)); (iv) claims arising from recovery of property (11 U.S.C. § 502(h)); and (v) claims for taxes entitled to priority (11 U.S.C. § 502(i)). A claim that has been allowed or disallowed may be reconsidered for cause according to the equities of the case. 11 U.S.C. § 502(j). Bankruptcy Rule 3008 also stipulates that a party in interest may move for reconsideration of an order allowing or disallowing a claim. Finally, Section 502(k) permits the reduction of an otherwise valid claim based upon an unsecured consumer debt due to the failure of a creditor to negotiate with the debtor prepetition regarding a repayment schedule for the claim. On motion of the debtor, the court, after a hearing, may reduce such a claim by up to twenty percent of the claim. For such a reduction to be granted the following additional elements must be met: (i) the alternative payment schedule must have been proposed by an approved nonprofit budget and credit counseling agency; (ii) the offer was made at least sixty days prior to the petition date; (iii) the offer provided for a payment of at least sixty percent of the amount of the debt over a time period not to exceed the repayment period of the loan, or a reasonable extension thereof; and (iv) no part of the debt under the alternative repayment schedule could be deemed nondischargeable. 11 U.S.C. § 502(k). 6. Estimation of Claims When fixing or liquidating a contingent or unliquidated claim would unduly delay the administration of a case, the court can order that such claim be estimated pursuant to Section 502(c). 11 U.S.C. § 502(c)(1). A right to payment that arises from an

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