; and (C) assume or match the pension and health benefit obligations of the debtor to the retirees of the debtor. (2) If there are two or more offers to purchase or lease property of the estate under this section or a plan under chapter 11, the court shall approve the offer of the prospective purchaser or lessee that will best carry out the actions described in subparagraphs (A) through (C) of paragraph (1). . (b) Chapter 11 plans Section 1129(a) of title 11, United States Code is amended by adding at the end the following: (17) If the plan provides for the sale of all or substantially all of the property of the estate, the plan requires the purchaser of the sale to carry out the actions described in subparagraphs (A) through (C) of section 363(q)(1). . 204. Claim for pension losses Section 502 of title 11, United States Code, is amended by adding at the end the following: (l) The court shall allow a claim asserted by an active or retired participant, or by a labor organization representing such participants, in a defined benefit plan terminated under section 4041 or 4042 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1341 , 1342), for any shortfall in pension benefits accrued as of the effective date of the termination of such pension plan as a result of the termination of the plan and limitations upon the payment of benefits imposed pursuant to section 4022 of that Act ( 29 U.S.C. 1342 ), notwithstanding any claim asserted and collected by the Pension Benefit Guaranty Corporation with respect to such termination. (m) The court shall allow a claim of a kind described in section 101(5)(C) by an active or retired participant 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) )), or by a labor organization representing such participants. The amount of such claim shall be measured by the market value of the stock at the time of contribution to, or purchase by, the plan and the value as of the commencement