During said sixty-day period next following the taking charge of any such bank or trust company, by the state finance director, a careful audit and inventory of the assets and liabilities of said bank or trust company shall also be made by said state finance director to determine if said bank or trust company shall be permitted to continue in business, and when said state finance director shall approve a contract or plan whereby such bank or trust company is permitted to receive deposits, pay checks and continue to do a banking business, or reorganize, entered into between the depositors of such institution, owning or controlling eighty-five percent or more of the deposits therein, which are not preferred claims, special deposits or deposits secured by bonds or collateral, on the one hand, and the bank or trust company or its board of directors on the other, then and in that event all other depositors and creditors shall be held to be bound by such contract or plan to the same extent and with the same effect as if they had joined in the execution thereof, and their claims shall be treated in all respects as if they had joined in the execution of said contract or plan, in event said bank is permitted to reopen for business as limited by said contract or plan; provided, nevertheless, all depositors and creditors of the same class shall be treated alike.