Small Business Development Group, Inc. filed a first amended reorganization plan and related disclosure statement in the US Bankruptcy Court on July 5, 2016. As per the amended plan, administrative expense claims of $0.03 million will be paid in full in cash. Non insider claims of $0.08 million will be paid in full in cash. The prepetition wage claims of $0.25 million will be waived off. The insider claims of $0.4 million will be paid in full in cash. There is no change in treatment of various claimant classes.