; (B) in the matter preceding clause (i), as so redesignated, by inserting (A) before Fourth ; (C) in subparagraph (A), as so designated, in the matter preceding clause (i), as so redesignated— (i) by striking $10,000 and inserting $20,000 ; (ii) by striking within 180 days ; and (iii) by striking or the date of the cessation of the debtor’s business, whichever occurs first, ; and (D) by adding at the end the following: (B) Severance pay described in subparagraph (A)(i) shall be deemed earned in full upon the layoff or termination of employment of the individual to whom the severance is owed. ; and (2) in paragraph (5)— (A) in subparagraph (A)— (i) by striking within 180 days ; and (ii) by striking or the date of the cessation of the debtor’s business, whichever occurs first ; and (B) 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 striking the period at the end and inserting ; or ; 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, if— (i) the equity securities are 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 highest compensated employees of the debtor who are not insiders or senior executive officers; (ii) the equity 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