Under Chapter 11, the Debtor Must File a Reorganization Plan

Under Chapter 11, the debtor must file a reorganization plan, a plan to conserve and administer the debtor's assets in hopes of returning to successful operation and solvency. Which of the following must not be included in the plan?

A) Designation of classes of claims and interests
B) Provision for an adequate means for execution
C) Provision for different treatment of claims in the same class
D) Provision for payment of tax claims over a five-year period