A. Plan Confirmation Requirements. The Court shall confirm a plan only if the plan provides a basis for determining whether the requirements of 11 U.S.C. § 1225(a)(4) and (b) have been met. The requirements of §§ 1225(a)(4), 1225(a)(5)(B)-(C), and 1225(a)(6)-(7) shall be deemed not satisfied if a plan does not contain at least the following information:
1. A statement disclosing any change in the debtor’s assets or liabilities from the date of filing of the petition through the date of filing of the plan.
2. A cash-flow projection for the year immediately following confirmation of the proposed plan, including and identifying the debtor’s farm and non-farm income sources.
3. Assumptions and sources upon which the cash-flow projection is based, with historical or other data justifying such assumptions.
4. A projected disposable income statement for the term of the plan.
5. Farm income and expense information in a form comparable to Internal Revenue Code Schedule F forms filed by the debtor for the previous four years plus a statement of the debtor’s non-farm income for the tax year preceding the filing of the motion.
6. Projected administrative expenses for the plan period, including attorney fees.
7. A plan summary indicating the specific dates, amounts, and payees for each amount to be paid under the plan in a form approved by the Chapter 12 trustee.
8. If the plan proposes the sale of assets, a statement from a qualified tax accountant or attorney setting forth the probable tax consequences thereof.
9. A statement with detailed information specifying the need for the plan payments to be made over a period longer than three years.
10. If the debtor proposes to retain secured property, a statement itemizing such property, the value of the property, and the basis of the valuation estimate.
11. A liquidation analysis sufficient to show compliance with 11 U.S.C. § 1225(a)(4), including a statement from a qualified tax accountant or attorney as to tax liabilities from liquidation, if any.
12. The basis of any valuation of property, including names of appraisers and dates of appraisal, if any.
13. In the event the debtor asserts that certain taxes are to be treated as general unsecured claims under 11 U.S.C. § 1232, the debtor shall provide to the affected governmental units copies of the debtor’s complete tax returns for the three years prior to the filing for Chapter 12 relief.
14. The debtor has paid all amounts that are required under a domestic support obligation and that first become payable after the date of the filing of the petition if the debtor is required by a judicial or administrative order, or by statute, to pay such domestic support obligation.
15. In a Chapter 12 case, an individual debtor must file the Certification by Debtor in Support of Confirmation Appendix "H" with the Court at least seven days prior to the expiration of the Objection to Confirmation deadline. A certification must be filed prior to confirmation of all original plans and all amended plans and all post-confirmation amended plans. If the certification is not filed with the Court, the confirmation or approval may be denied. The certification should not be filed before the applicable plan is filed.
Whether a Chapter 12 plan provides for payments to be made to creditors directly or through the Chapter 12 standing trustee, the debtor shall pay to the Chapter 12 standing trustee a fee, for each year of the plan, which shall be the lesser of the percentage of all payments under the plan set by the Attorney General or its delegate from time to time pursuant to the requirements of 28 U.S.C. § 586(e), or the dollar amount established by the Court. Chapter 12 standing trustee fees allowed are set forth on Appendix "G."
B. Resistance to Plan. The debtor shall serve the plan on all interested parties and comply with Neb. R. Bankr. P. 9013-1. All resistances to the plan will be heard at the confirmation hearing.
C. Confirmation Order. If no objection is filed to confirmation of the plan, the plan will be confirmed only upon the electronic filing by the Chapter 12 trustee of a “Consent to Confirmation.” Such consent by the trustee is not required to be filed until the trustee receives a “Plan Summary” prepared by counsel for the debtor. Upon such filing by the trustee, the Court will enter an order.
D. Reports. The debtor shall serve on the Chapter 12 trustee, within 30 days following a request thereof, such periodic or annual reports as are necessary for the trustee to comply with the provisions of 11 U.S.C. § 1231. The trustee is authorized to generate forms on which periodic or other annual reports shall be made. Upon request, the Chapter 12 trustee or the debtor shall provide a copy of said reports to a party in interest. The trustee may charge a reasonable copy fee for such reports.
E. Discharge. After Motion for Discharge and Notice pursuant to Neb. R. Bankr. 9013-1, and upon the filing of a “Consent to Discharge” by the Chapter 12 trustee, an order discharging the debtor shall be entered. Such “consent” shall represent the trustee’s notification to the Court that all matters precedent to the discharge have been completed and no objections have been filed.
The Court shall not grant a discharge of all debts provided for in the plan or disallowed under 11 U.S.C. § 502 in a Chapter 12 case of a debtor who is required by a judicial or administrative order, or by statute, to pay a domestic support obligation, unless the debtor certifies that all amounts payable under such order or such statute that are due on or before the date of said certification have been paid as referenced in 11 U.S.C. § 1228(a).
Therefore, prior to the expiration of the 9013-1 deadline on the Motion for Discharge, the debtor must file the Certification by Debtor in Support of Discharge Regarding Payment of Domestic Support Obligations Appendix "L" with the Court or the case may be closed without a discharge. In such event, a Motion to Reopen (with payment of the full filing fee) may be needed to permit filing of the certificate.
F. Tax Returns. A debtor operating under a confirmed plan must file post-petition tax returns, both state and federal, and pay post-petition taxes, both state and federal, on a timely basis. The debtor shall comply with all requirements of Title 26 of the United States Code or applicable state tax code. Failure to file post-petition federal or state tax returns or failure to timely pay post-petition federal or state tax liabilities in the manner prescribed by Title 26 or applicable state law, absent a showing of good cause, may be considered a material default of a confirmed plan. All post-petition federal and state tax returns and all post-petition federal and state tax liabilities are included in this paragraph, including returns or liabilities for which the debtor is a responsible party under 26 U.S.C. § 6672 or similar state laws.
G. Amendments to Plans. Prior to confirmation, a proposed Chapter 12 plan shall be deemed superseded by a subsequently-filed amended plan. Except as may otherwise be provided in these Rules, all amended plans, whether pre-confirmation or post-confirmation, must be served on all creditors and parties in interest with an appropriate resistance date pursuant to Neb. R. Bankr. P. 9013-1. No resistance date required under Neb. R. Bankr. P. 9013-1 shall be set for a date earlier than 14 days after the conclusion of the meeting of creditors. If an amended plan is filed while there are objections pending to a previously-filed plan, whether or not a hearing has been scheduled, counsel for the debtor is required to notify those parties that have filed objections that an amended plan has been filed and that no further action will be taken on the previously-filed plan. Interested parties may enter into stipulations or agreements pertaining to plan objections, however, the Court will not take any action in response to the filing of such stipulations or agreements. Any agreements or stipulations resolving plan objections constitute modifications to the plan and must be incorporated into an amended plan with notice and opportunity to object provided to all creditors and parties in interest as required by Fed. R. Bankr. P. 2002.