((a)) Except as provided in , property of the estate shall be distributed—

((1)) first, in payment of claims of the kind specified in, and in the order specified in, , proof of which is timely filed under or tardily filed on or before the earlier of—

((A)) the date that is 10 days after the mailing to creditors of the summary of the trustee’s final report; or

((B)) the date on which the trustee commences final distribution under this section;

((2)) second, in payment of any allowed unsecured claim, other than a claim of a kind specified in paragraph (1), (3), or (4) of this subsection, proof of which is—

((A)) timely filed under ;

((B)) timely filed under section 501(b) or 501(c) of this title; or

((C)) tardily filed under , if—

((i)) the creditor that holds such claim did not have notice or actual knowledge of the case in time for timely filing of a proof of such claim under ; and

((ii)) proof of such claim is filed in time to permit payment of such claim;

((3)) third, in payment of any allowed unsecured claim proof of which is tardily filed under , other than a claim of the kind specified in paragraph (2)(C) of this subsection;

((4)) fourth, in payment of any allowed claim, whether secured or unsecured, for any fine, penalty, or forfeiture, or for multiple, exemplary, or punitive damages, arising before the earlier of the order for relief or the appointment of a trustee, to the extent that such fine, penalty, forfeiture, or damages are not compensation for actual pecuniary loss suffered by the holder of such claim;

((5)) fifth, in payment of interest at the legal rate from the date of the filing of the petition, on any claim paid under paragraph (1), (2), (3), or (4) of this subsection; and

((6)) sixth, to the debtor.

((b)) Payment on claims of a kind specified in paragraph (1), (2), (3), (4), (5), (6), (7), (8), (9), or (10) of , or in paragraph (2), (3), (4), or (5) of subsection (a) of this section, shall be made pro rata among claims of the kind specified in each such particular paragraph, except that in a case that has been converted to this chapter under section 1112, 1208, or 1307 of this title, a claim allowed under incurred under this chapter after such conversion has priority over a claim allowed under incurred under any other chapter of this title or under this chapter before such conversion and over any expenses of a custodian superseded under .

((c)) Notwithstanding subsections (a) and (b) of this section, if there is property of the kind specified in , or proceeds of such property, in the estate, such property or proceeds shall be segregated from other property of the estate, and such property or proceeds and other property of the estate shall be distributed as follows:

((1)) Claims allowed under shall be paid either from property of the kind specified in , or from other property of the estate, as the interest of justice requires.

((2)) Allowed claims, other than claims allowed under , shall be paid in the order specified in subsection (a) of this section, and, with respect to claims of a kind specified in a particular paragraph of or subsection (a) of this section, in the following order and manner:

((A)) First, community claims against the debtor or the debtor’s spouse shall be paid from property of the kind specified in , except to the extent that such property is solely liable for debts of the debtor.

((B)) Second, to the extent that community claims against the debtor are not paid under subparagraph (A) of this paragraph, such community claims shall be paid from property of the kind specified in that is solely liable for debts of the debtor.

((C)) Third, to the extent that all claims against the debtor including community claims against the debtor are not paid under subparagraph (A) or (B) of this paragraph such claims shall be paid from property of the estate other than property of the kind specified in .

((D)) Fourth, to the extent that community claims against the debtor or the debtor’s spouse are not paid under subparagraph (A), (B), or (C) of this paragraph, such claims shall be paid from all remaining property of the estate.