Certain unsecured claims (www.practicallaw.com/0-382-3896) which are entitled to be paid in full before general unsecured claims (www.practicallaw.com/5-382-3511) are paid. These include administrative expenses (www.practicallaw.com/9-382-3217) and salaries, unpaid wages, employee benefits, consumer deposits and prepetition (www.practicallaw.com/4-383-1069)taxes. All priority claims must be paid in full as a condition to confirmation (www.practicallaw.com/1-382-3358) of a plan of reorganization (www.practicallaw.com/9-382-3694), subject only to waiver by the affected creditor. The Bankruptcy Code (www.practicallaw.com/7-382-3256) specifies the required treatment under a plan for each type of priority claim. For example, administrative claims and involuntary gap claims must be paid in full in cash on the plan's effective date (www.practicallaw.com/4-382-3432). Priority claims are typically limited by dollar amount and time frames before the filing of the bankruptcy.