.5% ( 3.5 % ) discount , as specified in the plan and subject to there being a sufficient number of shares remaining for issuance to unsecured creditors under the plan . in exchange for employees' contributions to the successful reorganization of aag , including agreeing to reductions in pay and benefits , aag and american agreed in the plan to provide each employee group a deemed claim which was used to provide a distribution of a portion of the equity of the reorganized entity to those employees