Skip to main content

RULE 2015-2. DEBTOR-IN-POSSESSION DUTIES

(a) Chapter 11 Operating Reports. A Chapter 11 debtor in possession or trustee, if one has been appointed, must file verified operating reports in the format required by the United States Trustee, except that in a Chapter 11 small business case, Official Form 425C, Monthly Operating Report for Small Business Under Chapter 11, must be utilized. Before plan confirmation, the reports must be filed monthly. After plan confirmation, the reports may be filed quarterly instead of monthly unless the confirmed plan provides for a different reporting schedule.

(b) Chapter 12 Operating Reports. A Chapter 12 debtor must file verified operating reports in the format required by the Chapter 12 trustee. Before plan confirmation, the reports must be filed monthly. After plan confirmation, the reports may be filed quarterly instead of monthly unless the confirmed plan provides for a different reporting schedule.

(c) Chapter 13 Operating Reports. Before plan confirmation, a Chapter 13 debtor engaged in business must file verified monthly operating reports in the format required by the Chapter 13 trustee. After plan confirmation, the reports may be filed quarterly instead of monthly unless the confirmed plan provides for a different reporting schedule.

(d) Timing of Filing Operating Reports. Monthly operating reports must be filed by the 15th day of each following month. Quarterly operating reports for the preceding quarter must be filed by January 15, April 15, July 15, and October 15 of each year.

(e) Service of Operating Reports. Operating reports must be served on the United States Trustee, the Chapter 12 trustee, the Chapter 13 trustee, or any trustee appointed in a Chapter 11 case, as the case may be; any committee of creditors appointed under 11 U.S.C. § 1102; the United States Attorney; the Internal Revenue Service; and any other creditor or party in interest that submits a written request for copies of such reports.