; (B) by striking within 180 days ; and (C) by striking or the date of the cessation of the debtor’s business, whichever occurs first, ; (2) in paragraph (5)(A), by striking— (A) within 180 days ; and (B) or the date of the cessation of the debtor’s business, whichever occurs first ; and (3) in paragraph (5), by striking subparagraph (B) and inserting the following: (B) for each such plan, to the extent of the number of employees covered by each such plan, multiplied by $20,000. . 102. Claim for stock value losses in defined contribution plans Section 101(5) of title 11, United States Code, is amended— (1) in subparagraph (A), by striking or at the end; (2) in subparagraph (B), by inserting or after the semicolon; and (3) by adding at the end the following: (C) right or interest in equity securities of the debtor, or an affiliate of the debtor, held in a defined contribution plan (within the meaning of section 3(34) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1002(34) )) for the benefit of an individual who is not an insider, a senior executive officer, or any of the 20 next most highly compensated employees of the debtor (if one or more are not insiders), if such securities were attributable to either employer contributions by the debtor or an affiliate of the debtor, or elective deferrals (within the meaning of section 402(g) of the Internal Revenue Code of 1986), and any earnings thereon, if an employer or plan sponsor who has commenced a case under this title has committed fraud with respect to such plan or has otherwise breached a duty to the participant that has proximately caused the loss of value. . 103. Priority for severance pay Section 503(b) of title 11, United States Code, is amended— (1) in paragraph (8), by striking and at the end; (2) in paragraph (9), by striking the period and inserting ; and