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sifying the various Classes of Claims and Inter- <br /> ests created under the Plan, and such Classes do <br /> not unfairly discriminate between holders of <br /> Claims or Interests . Thus, the Plan satisfies <br /> sections 1122 and 1123 (a) (1) of the Bankruptcy <br /> Code. <br /> ( ii) Specify Unimpaired Classes ( 11 <br /> U. S . C. § 1123 (a) (2 ) ) . Article III .B of the Plan <br /> specifies that Classes One, Two, Four, Six, <br /> Eight, Ten, Twelve, Fourteen, Fifteen and Eigh- <br /> teen are unimpaired, and, thus, section <br /> 1123 (a) (2) of the Bankruptcy Code is satisfied. <br /> (iii) Specify Treatment of Impaired <br /> Classes (11 U. S .C. § 1123 (a) (3 ) ) . Classes Three, <br /> Five, Seven, Nine, Eleven, Thirteen, Sixteen and <br /> Seventeen are designated as impaired under the <br /> Plan. Article III .B of the Plan specifies the <br /> treatment of Claims and/or Interests in Classes <br /> Three, Five, Seven, Nine, Eleven, Thirteen, Six- <br /> teen and Seventeen, thereby satisfying section <br /> 1123 (a) (3 ) of the Bankruptcy Code. <br /> (iv) No Discrimination (11 U.S . C . <br /> § 1123 (.a) (4) ) . The Plan provides for the same <br /> treatment by the Debtors for each Claim and in- <br /> terest in each respective Class unless the holder <br /> of a particular Claim or Interest has agreed to <br /> less favorable treatment with respect to such <br /> Claim or Interest, thereby satisfying section <br /> 1123 (a) (4) of the Bankruptcy Code. <br /> (v) Implementation of Plan (11 U. S .C . <br /> 5 1123 (a) (5) ) . The Plan provides adequate and <br /> proper means for implementation of the Plan, <br /> thereby satisfying section 1123 (a) (5) . <br /> (vi) Selection of Officers and Direc- <br /> tors (11 U. S.C . § 1123 (a) (7 ) ) . The Plan, in <br /> Article V.A, provides for Reorganized SFAC to <br /> serve as the Disbursing Agent for the Debtors. <br /> In accordance with Article IV.D, the Disbursing <br /> Agent (or its designee) will serve as the sole <br /> officer and director of each of the Reorganized <br /> 8 <br />