Subchapter V - Small Business Reorganization

Free guide to Subchapter V of Chapter 11 bankruptcy. How small businesses can reorganize under the streamlined Small Business Reorganization Act.

90-Day Filing Deadline

The debtor must file a plan within 90 days of the order for relief. The court can extend this deadline for cause. This is much faster than traditional Chapter 11, which has no fixed plan deadline.

Plan Contents

The plan must provide for the submission of future earnings or income necessary for execution of the plan. It must designate classes of claims and interests. It must specify the treatment of each class. For nonconsensual plans, it must commit projected disposable income for 3-5 years.

Feasibility

The court must find that the debtor will be able to make the plan payments and comply with the plan. This is the same feasibility test as traditional Chapter 11 - the plan must be more than wishful thinking.

No Disclosure Statement

Unlike traditional Chapter 11, Subchapter V does not require a disclosure statement. This saves significant time and expense. The plan itself contains the information creditors need to evaluate it.

Property Distribution Requirements

The plan must provide that each holder of a secured claim retains a lien securing the claim and receives deferred cash payments totaling at least the allowed amount of the claim, or receives the indubitable equivalent. For unsecured creditors, the plan must pay at least as much as creditors would receive in a Chapter 7 liquidation. This is the best interests of creditors test, and it applies in Subchapter V the same way it does in traditional Chapter 11.

Plan Modification

The debtor may modify the plan at any time before confirmation. After confirmation, the debtor, the trustee, or the holder of an allowed unsecured claim may request a modification if the debtor's financial circumstances change. This flexibility is one of the practical advantages of Subchapter V. If business conditions improve or deteriorate, the plan can adjust accordingly without starting from scratch.

How Plan Requirements Differ from Traditional Chapter 11

Traditional Chapter 11 plans can take months to draft, require extensive disclosure statements, and involve expensive solicitation processes. Subchapter V eliminates the disclosure statement, compresses the timeline to 90 days, and allows the debtor to retain control of the business without an official committee of unsecured creditors (which reduces costs further). For small businesses that need to reorganize quickly, these differences can mean the difference between survival and liquidation. For more on how Subchapter V plans are confirmed, see the consensual plan guide or the cramdown guide.

Learn about Sub V basics

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Further Reading & Resources

Authority sources for deeper research on Subchapter V small business bankruptcy and EIDL:

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