KRS 304.33-450: Distribution of assets.

Payments to creditors. Under the direction of the court the liquidator shall pay dividends

in a manner that will assure the proper recognition of priorities and a reasonable balance

between the expeditious completion of the liquidation and the protection o f unliquidated

and undetermined claims, including third-party claims. Distribution of assets in kind may

be made at valuations set by agreement between the liquidator and the creditor and

approved by the court.