Issue link: https://mbozikis.ufcontent.com/i/1422521
134 Mortg., Holdings, Inc.), 501 B.R. 44 (Bankr. D. Del. 2013). This conclusion may be questioned, especially in light of the fact that Congress, in the 2005 and 2006 Bankruptcy Code amendments, removed any reference to mutuality in the Safe Harbor Provisions dealing with contractual setoff or netting, and further provided that the exercise of such protected rights "shall not be stayed, avoided, or otherwise limited by operation of any provision" of the Bankruptcy Code. See, e.g., 11 U.S.C. §§ 560, 561. Regarding timing of damage claims resulting from liquidation, termination or acceleration of a Safe Harbor Contract (or rejection thereof by the trustee), the Bankruptcy Code provides an exception to the general rule stated in Section 502 that prepetition claims, including rejection claims deemed to arise prepetition, are valued as of the petition date. Section 562 provides that damages from the rejection or the liquidation, termination or acceleration of a Safe Harbor Contract are determined as of the earlier of: (i) the date of such rejection or (ii) the date of such liquidation, termination or acceleration (or, if no commercially reasonable determinants of value are available as of such time, the next date on which such commercially reasonable determinants of value are available). In In re Am. Home Mortg. Holdings, Inc., 637 F.3d 246 (3d Cir. 2011), the court concluded that the discounted cash flow method was a commercially reasonable determinant of value in order to quantify claims arising from the acceleration of mortgage loan repurchase agreements. It is important to note that, even though claims may be valued under Section 562 as of a date after the petition date, they are still deemed to be prepetition claims. See 11 U.S.C. § 365(g)(2). 2. Rejection of Collective Bargaining Agreements Congress adopted Section 1113 of the Bankruptcy Code as part of the 1984 Amendments to address issues arising in connection with the rejection of collective bargaining agreements. Today, a Chapter 11 debtor-in-possession or trustee (except in a railroad reorganization case) may assume or reject collective

