No More Until Debts Do Us Part: Supreme Court Grants Married Same-Sex Couples the Same Joint Bankruptcy Protections as Opposite-Sex Couples in Obergefell v. Hodges

By Ansley Owens, Contributing Writer and Intern for The Academy (Nashville, TN)

On the two-year anniversary of United States v. Windsor, 133 S. Ct. 2675 (2013), the Supreme Court ruled that the Constitution guarantees the right to same-sex marriage in Obergefell v. Hodges, 2015 WL 2473451 (U.S. June 26, 2015).

The Supreme Court’s ruling in Windsor recognized that married same-sex couples, whose marriage was ‘celebrated’ in a state where same-sex marriage was legal, were entitled to the same treatment under federal law as married opposite-sex couples. Since . . .

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Happy Thanksgiving

November 19, 2023

As our ‘thank you’ to our loyal readers, we bring you a completely non-password protected issue! ENJOY.

Lawyers are People Too: An Interview with Jenny Doling

M. Jonathan Hayes

March 17, 2024

IT’S NACTT REGISTRATION TIME!! Boston on the 4th of July PLUS a Phenomenal Consumer Bankruptcy Conference. We're excited to welcome Jenny Doling as a new addition to our lineup of skilled speakers for this year. She'll be teaming up with Chapter 13 Trustee John Jansing and The Honorable Selene D. Maddox for a session titled "Evaluating Tax Returns and Other Financial Documents." Together, they'll delve into a comprehensive exploration of the complexities surrounding the scrutiny of debtors' tax returns and financial records.

Some Basics You Always Wanted to Know About the FCRA But Were Too Embarrassed to Ask

October 20, 2019

By Herb Beskin, Chapter 13 Trustee and Edward M. Wayland, Esq. (Charlottesville, VA) Trustees are not privy to the struggles of Debtors as they emerge from Chapter 13 and work to re-establish (establish?) their credit worthiness. A crucial factor in this process is the Debtor’s credit report. In this article, we discuss the Fair Credit Reporting Act (“FCRA”), the rules...

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National Guard and Reservists Debt Relief Extension Act of 2023

The Academy

December 31, 2023

The National Guard and Reservists Debt Relief Extension Act of 2023 (H.R. 3315) enacted on December 19, 2023 extends for an additional four years the existing exemption from the means test for qualifying reservists and National Guard debtors who are called to active duty or to perform a homeland defense activity for not less than 90 days. See 11 U.S.C. § 707(b)(2)(D)(i). A debtor...

Mortgage Loan Modification Does Not Alter Lien Priority

December 6, 2020

By Scott F. Waterman, Chapter 13 Standing Trustee for the Eastern District of Pennsylvania (Reading) Modifying a first mortgage is one of the most common loss mitigation tools available to bring a loan current to prevent foreclosure. In this case the first mortgage was modified twice by capitalizing the unpaid interest, reducing the interest rate, and reducing the monthly payments...

Treasury, IRS Issue Final Regulations, Other Guidance on New Qualified Business Income Deduction; Safe Harbor Enables Many Rental Real Estate Owners to Claim Deduction

January 27, 2019

1/18/19 the Treasury Department and the IRS issued final regulations and three related pieces of guidance, implementing the new qualified business income (QBI) deduction (section 199A deduction). The new QBI deduction, created by the 2017 Tax Cuts and Jobs Act (TCJA) allows many owners of sole proprietorships, partnerships, S corporations, trusts, or estates to deduct up to 20 percent of...

From the Editor – Confirmation

March 8, 2020

By The Honorable William Houston Brown (Retired) Good faith in plan proposal. Plan was proposed in good faith, although petition was filed only 21 days after purchase of vehicle, when plan adequately protected creditor against risk of depreciation. Opinion reviews good faith factors for plan proposal. In re Sharp, 608 B.R. 546 (Bankr. D. Kan. 2019). Compare In re Broder,...

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The Dangers of Extending a Plan Too Long – Or Alternatively, Why Take as Little Time as Possible

April 26, 2020

By Joseph A. Bledsoe, III, Chapter 13 Standing Trustee for the Eastern District of North Carolina (New Bern) Under section 1113(b)(1)(C) of the CARES Act, upon the request of a debtor, and after notice and a hearing, a plan confirmed may be extended up to 7 years from the date the first payment under the original plan came due if...

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Chapter 13 Trustee Duties, Powers, And Limitations – Part 6

November 8, 2020

By James J. Robinson, Chief United States Bankruptcy Judge, Northern District of Alabama When do the trustee’s duties end, and who gets the money? Harris v. Viegelahn, 135 S. Ct. 1829 (2015). This opinion of the unanimous Court requires the trustee to return to the debtor undistributed plan payments—originating from wages earned postpetition—on hand at a good-faith, post-confirmation conversion rather...

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Tax Deductions Hidden in Chapter 13

Cathy Moran

April 3, 2022

True. Most people no longer itemize under the current Tax Code. However, the amount of money involved varies and should be considered. The same very important debts that a Chapter 13 plan pays are often tax deductible. And your client is still the person who’s paying, even if the trustee writes the check. Don’t allow them to miss out on...

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