(1) A social plan established prior to the opening of insolvency proceedings, but no earlier than three months before the opening of insolvency proceedings was requested, may be revoked by both the insolvency administrator and the works council.
(2) If such social plan is revoked, the employees entitled to claims under the social plan may be taken into account when a social plan is established during the insolvency proceedings.
(3) Benefits received by an employee on his or her claim under a revoked social plan before the opening of insolvency proceedings may not be claimed to be restituted owing to the revocation. Upon the establishment of a new social plan, such benefits received by a dismissed employee may be set off against the calculation of the total number of social plan claims under section 123 (1), up to two and a half months’ earnings.