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1 .27 OSM shall mean the United States Department of <br /> Interior, Office of Surface Mining Reclamation and Enforcement. <br /> 1.28 Plan shall mean this First Amended Plan of <br /> Liquidation, together with any modification thereto as may <br /> hereafter be made pursuant to the modification provisions contained <br /> herein. <br /> 1.29 Pro Rata shall mean, with respect to the <br /> distribution to a particular class, the percentage which the <br /> Allowed Claim of a particular member of the class bears to the <br /> aggregate Allowed Claims of all members of the class. <br /> 1.30 Reclamation Bond shall mean the performance bond <br /> pertaining to the Mine Site, furnished by the Debtor to the MLRB <br /> pursuant to C.R.S. S 34-33-113, in the amount of $3,000, 000, <br /> representing the 1991 determination of the MLRB, the DMG, and the <br /> OSM of an amount sufficient to assure completion of the Reclamation <br /> Plan if reclamation had to be performed by the MLRB in the event of <br /> the Debtor's forfeiture. <br /> 1 . 31 Reclamation Equipment shall mean the following <br /> equipment owned by the Debtor: (i) one four-wheel drive pickup <br /> truck, (ii) one CAT D8N crawler tractor; (iii) one 930 CAT loader, <br /> (iv) one 980 CAT loader, (v) one 945 Fiat Allis loader, (vi) one <br /> John Deere 310A backhoe loader, (vii) one CAT backhoe, (viii) one <br /> CAT 16 G motor grader, (ix) one Kenworth dump truck, and (x) one <br /> 915 EIMCO loader with bucket. <br /> 1 .32 Reclamation Plan shall mean the Debtor's reclamation <br /> plan for the Mine Site submitted pursuant to the Colorado Surface <br /> Coal Mining Reclamation Act, C.R.S. Title 34 , Article 33, as <br /> approved by the MLRB in permit C-81-017 and governed by the terms <br /> of that Act. <br /> 1.33 Rockdust Plant shall mean the parcel referred to on <br /> the Debtor's Schedule A as the "Carbondale Rock Dust Plant Tract, " <br /> and the fixtures, equipment, and other personal property located <br /> therein. <br /> 1.34 Sanwa shall mean Sanwa Business Credit Corporation, <br /> or its successors or assigns. <br /> ARTICLE II <br /> CLASSIFICATION OF CLAIMS AND INTEREST <br /> 2 . 1 Class 1 -- Property Taxes. Class 1 shall consist of <br /> the Allowed Claims of the State of Colorado and its political <br /> subdivisions, including Garfield County, Gunnison County, and <br /> 4 <br />