(2)__Unsecured claims against the liquidation estate that are proved to the satisfaction of the receiver have priority in the following order:

(a)__Administrative costs and expenses of liquidation;

(b)__Claims for wages and salaries, including vacation, severance and sick leave pay;

(c)__Taxes legally due and owing to the United States or any state or subdivision of the United States or state;

(d)__Debts due and owing to the State and the United States, including the National Credit Union Administration;

(e)__General creditors, and secured creditors to the extent that the secured creditors' respective claims exceed the value of the security for those claims;

(f)__Pro rata distribution to members in proportion to the respective amount of their deposits and shares;

(g)__In a case involving liquidation of a corporate credit union, membership capital of the corporate credit union;

(h)__In a case involving liquidation of a designated community development credit union, any outstanding secondary capital accounts issued pursuant to state law; and

(i)__In a case involving liquidation of a corporate credit union, paid-in capital.

F.__Priorities for payment of claims under paragraph E are to be based on the circumstances that exist on the date of the liquidation.