(c)__Taxes legally due and owing to the United States, any state or any subdivision of the United States or any state;

(d)__Debts due and owing to the State and the United States, including the National Credit Union Administration;

(e)__General creditors, and secured creditors to the extent that the secured creditors' respective claims exceed the value of the security for those claims;

(f)__Pro rata distribution to members in proportion to the respective amount of their deposits and shares;

(g)__In a case involving liquidation of a corporate credit union, membership capital of the corporate credit union;

(h)__In a case involving liquidation of a designated community development credit union, any outstanding secondary capital accounts issued pursuant to state law; and

(i)__In a case involving liquidation of a corporate credit union, paid-in capital.

G.__Priorities for payment of claims under paragraph F are based on the circumstances that exist on the date of the liquidation.

H.__If the repudiation or disaffirmance of any contract or lease gives rise to a claim for damages, the claim must be considered a general creditor claim under paragraph F, subparagraph (2), division (e) and not a cost or expense of liquidation under paragraph F, subparagraph (2), division (a).

I.__All unsecured claims of any category or class or priority described in paragraph F, subparagraph (2), divisions (a) to (i) must be paid in full, or provisions made for such payment, before any claims of lesser priority are paid.__If there are insufficient funds to pay all claims of a category or class, payment must be made pro rata.__Notwithstanding anything to the contrary in this section,