Claims arising from a social plan drawn up after the time referred to in section 138(3), first sentence, are excluded from the scope of the creditor participation instrument, insofar as, in the hypothetical case of insolvency, they would in all likelihood have been included in a social plan under section 123(1) of the Insolvency Code and settled as liabilities of the estate under section 123(2) of the Insolvency Code.
Subdivision 4
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