§ 94.1     Big Picture: Too Many Issues
Cite as:    Keith M. Lundin, Lundin On Chapter 13, § 94.1, at ¶ ____, LundinOnChapter13.com (last visited __________).
[1]

BAPCPA reaches beyond the borders of reasonable strangeness in the treatment of Chapter 13 debtors with current monthly income (CMI) greater than applicable median family income.

[2]

Upon objection to confirmation by the trustee or the holder of an allowed unsecured claim, the Chapter 13 plan must provide that all of the debtor’s projected disposable income for the applicable commitment period1 will be applied to make payments to unsecured creditors.2 This projected disposable income test begins the same for all Chapter 13 debtors—with a determination of CMI.3 Disposable income is defined as CMI reduced by five components.4 Four of the reductions are the same for all Chapter 13 debtors: (1) amounts included in CMI by § 101(10A)(B) that are not “received by the debtor”; (2) child support payments, foster care payments and disability payments received by the debtor, to the extent reasonably necessary to be expended for the child; (3) “amounts required to repay” a pension loan described in §§ 1322(f) and 362(b)(19); and (4) wages withheld or payments received by an employer as contributions to an employee benefit plan, deferred compensation plan, tax-deferred annuity or health insurance plan described in § 541(b)(7).5

[3]

The fifth reduction of CMI on the way to disposable income is “amounts reasonably necessary to be expended—.” This amount is deter-mined using a different methodology depending on whether the debtor’s CMI is above or below applicable median family income.

[4]

For Chapter 13 debtors with CMI below applicable median family income, “amounts reasonably necessary to be expended—” are defined familiarly in § 1325(b)(2)(A) and (B) as amounts reasonably necessary for maintenance and support of the debtor or a dependent of the debtor, domestic support obligations (DSOs) that first become payable after the petition, charitable contributions up to 15 percent of gross income and business expense for a debtor engaged in business.6 For Chapter 13 debtors with CMI less than applicable median family income, BAPCPA preserved much of the power of trustees and of allowed unsecured claim holders to use an objection to confirmation as leverage to require debtors to minimize expenses and maximize the disposable income available for payments under the plan.

[5]

But for Chapter 13 debtors with CMI greater than applicable median family income, the drafters of BAPCPA lost all sense of logic and direction. For Chapter 13 debtors with CMI over applicable median family income, § 1325(b)(3) states that “amounts reasonably necessary to be expended—” “shall be determined in accordance with subparagraphs (A) and (B) of section 707(b)(2).”7 Section 707(b)(2)(A) and (B) is the mathematical test created by BAPCPA to determine whether a “presumption of abuse” arises in Chapter 7 cases.

[6]

Forewarning: This is not going to be pretty. The mathematical test for determining whether a presumption of abuse arises in § 707(b)(2)(A) and (B) was not designed with disposable income in a Chapter 13 case in mind. The fit is worse than imperfect—it is illogical at the level of theory; impossible of precise execution; and every drafting miscue is magnified by the ill-conceived application. The possibilities for litigation in the discussion that follows are mind-boggling.

[7]

Section 1325(b)(3) uses the telling phrase “shall be determined in accordance with” for a good reason. You can’t just “incorporate” § 707(b)(2)(A) and (B) into the disposable income calculation for a debtor with CMI greater than median family income. There are whole paragraphs and sentences in § 707(b)(2)(A) and (B) that relate to the presumption of abuse in Chapter 7 cases for which § 707(b)(2) was designed that have no logical use whatsoever in the Chapter 13 context.

[8]

For example, § 707(b)(2)(A)(i) describes a mathematical computation for comparing annualized CMI to various amounts and percentages of debt to determine whether a presumption of abuse arises in a Chapter 7 case. Section 1325(b)(3) requires a Chapter 13 debtor with CMI greater than applicable median family income to determine “amounts reasonably necessary to be expended—” “in accordance with” the subparts of § 707(b)(2) that include the completely unrelatable calculation in § 707(b)(2)(A)(i). “In accordance with” can’t mean that every part of § 707(b)(2)(A) and (B) is applied in some way to determine amounts reasonably necessary to be expended. It can’t work that way.

[9]

To determine amounts reasonably necessary to be expended in accordance with § 707(b)(2)(A) and (B) requires the exercise of substantial judgment at a gross level of statutory interpretation. Parts of § 707(b)(2)(A) and (B) can have no sensible or logical application in the context required by § 1325(b)(3). Counsel’s responsibility is to parse through § 707(b)(2)(A) and (B) and throw out altogether the parts that can’t be made to fit.

[10]

Then there is a more nuanced problem. There are parts of § 707(b)(2)(A) and (B) that can be made to relate more or less to the determination of “amounts reasonably necessary to be expended—” for § 1325(b)(3) purposes. But the devil is in the “more or less.” Reasonable men and women will differ, and differ mightily, as they struggle with the details of trying to determine “amounts reasonably necessary to be expended—” using a measuring stick designed for a completely different purpose.

[11]

For example, it may make sense in the Chapter 7 context to reduce CMI by “all amounts scheduled as contractually due to secured creditors” during the 60 months of a hypothetical Chapter 13 case.8 But in an actual Chapter 13 case, that statutory reduction in CMI will bear no certain relationship to the plan proposed by the debtor or to the actual treatment of secured creditors that ultimately results in the Chapter 13 case. Chapter 13 trustees and attorneys for debtors and creditors will force many round pegs into square holes to respect the statutory directive to determine amounts reasonably necessary to be expended in accordance with each of the intricate provisions of § 707(b)(2)(A) and (B).

[12]

The sloppy and inconsistent use of language in § 707(b)(2)(A) and (B) will be magnified in Chapter 13 cases for debtors with CMI greater than applicable median family income. The wording of the abuse test creates fundamental questions of statutory interpretation with respect to whether to “net” or not net overlapping statutory reductions in CMI.9 The drafters of § 707(b)(2) created complicated calculations and strategies for the treatment of income and expenses of “the spouse of the debtor.”10 The incorporation of IRS expense standards into the abuse test in Chapter 7 cases and then into the disposable income test in Chapter 13 cases creates a twice removed clash of statutory cultures that will never be comfortably digested and implemented in Chapter 13 cases.11 At a technical level, there are so many new terms of art in § 707(b)(2)(A) and (B)—some undefined and many lifted from other statutory schemes—that nearly every sentence requires careful deconstruction to determine exactly what amount the drafters contemplated.12

[13]

It is important to note that § 1325(b)(3) only refers to “subparagraphs (A) and (B) of section 707(b)(2).” There is no reference to any other part or subpart of § 707(b). Section 707(b)(1)—a part of § 707 which does not apply to determine “amounts reasonably necessary to be expended—” for a Chapter 13 debtor with CMI greater than applicable median family income—contains a directive that, to determine whether to dismiss a Chapter 7 case, the court “may not take into consideration whether a debtor has made or continues to make, charitable contributions.”13 In years past, the management of charitable deductions within the test for abuse in Chapter 7 cases was the subject of hard-fought legislative battles.14 Whether by design or inartful drafting, the exclusion of charitable contributions from consideration in § 707(b)(1) is not applicable to the determination of “amounts reasonably necessary to be expended—” for Chapter 13 debtors with CMI over applicable median family income.

[14]

There is a fragment of a charitable deduction in a category of “Other Necessary Expenses” issued by the IRS that is applicable to determine disposable income for a Chapter 13 debtor with CMI greater than applicable median family income under § 707(b)(2)(A)(ii).15 But the IRS standard is not nearly as robust as the broad exclusion in § 707(b)(1). Ironically, the broader deduction for charitable contributions not to exceed 15 percent of gross income is available to determine disposable income for a Chapter 13 debtor with CMI below applicable median family income.16

[15]

To determine “amounts reasonably necessary to be expended—” for a Chapter 13 debtor with CMI greater than applicable median family income, we begin the calculation “in accordance with” § 707(b)(2)(A)(i):

In considering under paragraph (1) whether the granting of relief would be an abuse of the provisions of this chapter, the court shall presume abuse exists if the debtor’s current monthly income reduced by the amounts determined under clauses (ii), (iii), and (iv), and multiplied by 60 is not less than the lesser of—. . . .17
[16]

Because we are not “considering under paragraph (1) whether the granting of relief would be an abuse of the provisions” of Chapter 7, we have to make some guesses about which parts of the quoted section would be consulted to determine disposable income in a Chapter 13 case under § 1325(b)(3). The directive that the court “shall presume abuse exists” has no application in a Chapter 13 case. The next part of the sentence—“if the debtor’s current monthly income reduced by the amounts determined under clauses (ii), (iii), and (iv)”—could be applied to Chapter 13 cases under § 1325(b)(3). It is likely that most courts will “reduce” CMI by the amounts determined under clauses (ii), (iii) and (iv) in § 707(b)(2)(A) to determine “amounts reasonably necessary to be expended—” for purposes of the disposable income test for a Chapter 13 debtor with CMI greater than applicable median family income.

[17]

In § 707(b)(2)(A), clause (ii) describes “monthly expenses”; clause (iii) describes “monthly payments on account of secured debts”; and clause (iv) describes “payment of all priority claims.” The “amounts determined” under each of these clauses reduce CMI for purposes of the presumption of abuse in Chapter 7 cases, and it can be anticipated that most courts will attempt the same mathematical reduction of CMI by the amounts determined under all three clauses for § 1325(b)(3) purposes.

[18]

Nothing in § 707(b)(2)(A)(i) suggests that any “reduction” in clauses (ii), (iii) or (iv) is netted or subtracted from any other reduction as part of this mathematical calculation. This will become very important later: some of the subclauses of clauses (ii), (iii) and (iv) specifically prohibit reductions in CMI that are already included in other clauses or subclauses of § 707(b)(2)(A); many of the amounts determined under the numerous clauses and subclauses of § 707(b)(2)(A) overlap and, arguably, describe the same or similar reductions in CMI but are not netted or subtracted from other reductions to make the mathematical calculation described in § 707(b)(2)(A)(i).18

[19]

The reduction of CMI required by clause (ii) of § 707(b)(2)(A) requires Chapter 13 debtors with CMI greater than applicable median family income to determine “monthly expenses” in 10 classes:

 

 1.
National Standards issued by the IRS.19
 

 

 

 

 2.
Local Standards issued by the IRS.20
 

 

 

 

 3.
Actual monthly expenses for the categories specified as Other Necessary Expenses issued by the IRS.21
 

 

 

 

 4.
Health insurance, disability insurance and health savings account expenses.22
 

 

 

 

 5.
Expenses incurred to maintain the safety of the debtor and the family of the debtor from family violence.23
 

 

 

 

 6.
An additional allowance for food and clothing of up to 5 percent of the National Standards issued by the IRS.24
 

 

 

 

 7.
Actual expenses for the care and support of an elderly, chronically ill or disabled household member or member of the debtor’s immediate family.25
 

 

 

 

 8.
Actual administrative expenses of administering a Chapter 13 plan for the district.26
 

 

 

 

 9.
Actual educational expenses for each dependent child not to exceed $1,500 per year.27
 

 

 

 

 10.
An excess allowance for actual expenses for home energy costs.28
 

 

 

[20]

The first three classes of monthly expenses listed above are cross-referenced and incorporated from IRS Standards by § 707(b)(2)(A)(ii)(I). The use of IRS Standards in this way will be endlessly problematic in Chapter 13 cases.

[21]

The National Standards, Local Standards and Other Necessary Expenses issued by the IRS are guidelines generated internally by the IRS for use by revenue agents in negotiations with taxpayers of offers in compromise. These Standards are generated internally by the IRS, and the allowable expenses in the Standards are often less than the actual expenses that taxpayers bring into a negotiation with the IRS.29 Revenue officers and employees of the Collection Division of the IRS have some flexibility in the use of the expense Standards, but § 707(b)(2)(A)(ii)(I) states that the debtor’s monthly expenses “shall be the debtor’s applicable monthly expense amounts specified under the National Standards and Local Standards.”30 In other words, the amounts specified in the National Standards and Local Standards are the amounts actually allowed as monthly expenses in reduction of CMI under clause (ii) of § 707(b)(2)(A).

[22]

The statute is different with respect to the “categories” of Other Necessary Expenses issued by the IRS. There are 16 categories of Other Necessary Expenses issued by the IRS.31 Under § 707(b)(2)(A)(ii)(I), CMI of an over-median-income Chapter 13 debtor is reduced by the debtor’s “actual monthly expenses” for the categories specified as Other Necessary Expenses issued by the IRS. Thus, the Chapter 13 debtor with CMI over applicable median family income reduces CMI to determine disposable income by subtracting the applicable monthly expense amounts specified under the National Standards and Local Standards and by deducting actual monthly expenses for the categories specified as Other Necessary Expenses by the IRS.

[23]

There are many problems of overlapping expenses in the National Standards, Local Standards and Other Necessary Expenses because many of the amounts allowed by the IRS within those standards as monthly expense amounts are also addressed by other reductions from CMI allowed by clauses (ii), (iii) and (iv) of § 707(b)(2)(A). The extent to which the statute requires netting or subtracting the overlapping reductions will be a source of endless litigation in Chapter 13 cases for debtors with CMI greater than applicable median family income.32

[24]

In addition to the three IRS Standards, there are seven separate classes of reductions of CMI described in § 707(b)(2)(A)(ii).33 Some of these additional monthly expense amounts require special documentation by the Chapter 13 debtor.34 Some of these additional monthly expense amounts are allowed only if not otherwise included in an IRS Standard described above.35

[25]

After reducing CMI by the monthly expense amounts determined for each of the 10 classes listed above, the Chapter 13 debtor with CMI greater than applicable median family income is then instructed by § 707(b)(2)(A)(i) to further reduce CMI by the amounts determined under clause (iii): “the debtor’s average monthly payments on account of secured debts.”36 “Average monthly payments on account of secured debts” are calculated as the sum of all amounts “scheduled as contractually due to secured creditors” in the 60 months following the petition added to any “additional payments to secured creditors” that are necessary for the debtor to maintain possession of a residence, motor vehicle or other property necessary for the support of the debtor and the debtor’s dependents.37

[26]

This reduction of CMI for average monthly payments to secured creditors is determined without regard to the contents of the proposed Chapter 13 plan and bears no certain relationship to the reality of the debtor’s financial circumstances. It is simply a mathematical test that totals all secured debt that could become due by contract within 60 months after the petition, adds to that figure arrearage amounts and default amounts that could interfere with continued possession of collateral if not paid and that total is then divided by 60.

[27]

Obviously, amounts scheduled as contractually due to secured creditors will be “debts” that overlap many of the classes of expenses allowed as reductions of CMI by § 707(b)(2)(A)(ii). There is no statement in § 707(b)(2)(A)(iii) that average monthly payments on account of secured debts should be subtracted or netted from any monthly expense amount determined under § 707(b)(2)(A)(ii).38

[28]

After reducing CMI by monthly expenses under clause (ii) and by monthly payments on account of secured debts under clause (iii), the Chapter 13 debtor with CMI greater than applicable median family income then further reduces CMI by “expenses for payment of all priority claims” under clause (iv).39 Priority debts in a Chapter 13 case include taxes, domestic support obligations (DSOs), and, after BAPCPA, claims for death or personal injury resulting from operation of a motor vehicle or vessel while the debtor was intoxicated.40 Under § 707(b)(2)(A)(iv), all priority claims are totaled and divided by 60 to determine the debtor’s monthly expense for payment of priority claims that is then deducted from CMI. The net effect of this reduction in CMI in the Chapter 13 context is to require unsecured creditors in Chapter 13 cases for debtors with CMI in excess of median family income to fund the payment of priority debts.41

[29]

After reducing CMI by the amounts described above in clauses (ii), (iii) and (iv) of § 707(b)(2)(A), amounts reasonably necessary to be expended for a Chapter 13 debtor with CMI greater than applicable median family income then must be adjusted to reflect “special circumstances” under § 707(b)(2)(B).42 Special circumstances can justify additional expenses or special circumstances can justify an adjustment of CMI “for which there is no reasonable alternative.”43 To establish special circumstances, the over-median-income Chapter 13 debtor will be required to “itemize each additional expense or adjustment of income.”44

[30]

The “amount[] reasonably necessary to be expended—” for a Chapter 13 debtor with CMI greater than applicable median family income is the amount that emerges after CMI is reduced by monthly expenses (clause (ii)), average monthly payments on account of secured debts (clause (iii)), payment of all priority debts (clause (iv)), and additional expenses or adjustments of CMI because of special circumstances (§ 707(b)(2)(B)). This “amount[] reasonably necessary to be expended—” of course is not the end of the disposable income calculation.45

[31]

From this overview, emerges at least the complexity of the calculation required for “amounts reasonably necessary to be expended—” when the Chapter 13 debtor has CMI greater than applicable median family income. In the sections that follow, each of the 10 classes of monthly expenses—including the 16 subcategories of Other Necessary Expenses—is dealt with separately in detail.46 Then average monthly payments on account of secured debts are calculated and accounted for.47 Then priority debts must be determined and subtracted.48 Then there is a final adjustment of expenses and CMI for special circumstances.49

[32]

There is no simple way to lay out all of the expenses and reductions of CMI just described. Official Form B22C attempts unsuccessfully to do this in a multi-page form that reads like a tax return still under construction.50

[33]

Because the mathematical formula from § 707(b)(2)(A) and (B) used to determine “amounts reasonably necessary to be expended—” for a Chapter 13 debtor with CMI greater than applicable median family income is unrelated to the provisions of the proposed plan and bears no reliable relationship to the amount of money that will actually be available from the debtor for payments to unsecured creditors, the whole exercise required by § 1325(b)(3) is suspect. In terms of filing strategies, there will be times when it is in the best interest of debtors—especially married debtors—to undertake the complicated reductions in CMI allowed in accordance with § 707(b)(2)(A) and (B) when the mathematical calculation produces more “amounts reasonably necessary to be expended—” than might otherwise be allowed by the Chapter 13 trustee under § 1325(b)(2). It is a fundamental irony of BAPCPA that Chapter 13 debtors with CMI greater than applicable median family income who slog through the determination of “amounts reasonably necessary to be expended—” in accordance with § 707(b)(2)(A) and (B) will often emerge with little or no disposable income for payment to unsecured creditors under the plan.51


 

1  See 11 U.S.C. § 1325(b)(4), discussed in § 493.1 [ Applicable Commitment Period Calculation ] § 100.1  Applicable Commitment Period Calculation.

 

2  See 11 U.S.C. § 1325(b)(1)(B), discussed in §§ 466.1 [ In General ] § 92.1  In General and 494.1 [ Projected Disposable Income ] § 101.1  What Do Unsecured Creditors Get?.

 

3  11 U.S.C. § 101(10A), discussed in §§ 379.1 [ Form B22C: Statement of Current Monthly Income ] § 36.19  Form 122C-1: Statement of Current Monthly Income and 468.1 [ Current Monthly Income: The Baseline ] § 92.3  Current Monthly Income: The Baseline.

 

4  See §§ 467.1 [ Projected Disposable Income: All Debtors ] § 92.2  Projected Disposable Income: All Debtors and 468.1 [ Current Monthly Income: The Baseline ] § 92.3  Current Monthly Income: The Baseline.

 

5  See 11 U.S.C. § 1325(b)(2), discussed beginning at § 99.1  In General.

 

6  These are somewhat simplified statements. See 11 U.S.C. § 1325(b)(2)(A) and (B), discussed in § 470.1 [ Section 1325(b)(2)(A) and (B): “Amounts Reasonably Necessary to Be Expended—” When CMI Is Less Than Applicable Median Family Income ] § 93.1  Section 1325(b)(2)(A) and (B): “Amounts Reasonably Necessary to Be Expended—” When CMI Is Less Than Median Family Income.

 

7  11 U.S.C. § 1325(b)(3).

 

8  See 11 U.S.C. § 707(b)(2)(A)(iii), discussed in § 485.1 [ Average Monthly Payments on Account of Secured Debts ] § 96.1  Average Monthly Payments on Account of Secured Debts.

 

9  See § 472.1 [ Netting Issues, Including Exclusion of Payments for Debts ] § 94.2  Netting Issues, Including Exclusion of Payments for Debts.

 

10  See § 473.1 [ Accounting for Spouses ] § 94.3  Accounting for Spouses.

 

11  See below in this section and discussion beginning at § 95.1  In General.

 

12  Id.

 

13  11 U.S.C. § 707(b)(1).

 

14  See § 165.1 [ Reasonably Necessary for Maintenance or Support ] § 91.3  Reasonably Necessary for Maintenance or Support.

 

15  See § 477.1 [ Other [Necessary] Expenses—In General; All Categories ] § 95.4  Other [Necessary] Expenses—In General; All Categories.

 

16  11 U.S.C. § 1325(b)(2)(A)(ii), discussed in § 470.1 [ Section 1325(b)(2)(A) and (B): “Amounts Reasonably Necessary to Be Expended—” When CMI Is Less Than Applicable Median Family Income ] § 93.1  Section 1325(b)(2)(A) and (B): “Amounts Reasonably Necessary to Be Expended—” When CMI Is Less Than Median Family Income.

 

17  11 U.S.C. § 707(b)(2)(A)(i).

 

18  See § 472.1 [ Netting Issues, Including Exclusion of Payments for Debts ] § 94.2  Netting Issues, Including Exclusion of Payments for Debts.

 

19  See § 475.1 [ National Standards ] § 95.2  National Standards.

 

20  See § 476.1 [ Local Standards: Housing and Transportation ] § 95.3  Local Standards: Housing and Transportation.

 

21  See § 477.1 [ Other [Necessary] Expenses—In General; All Categories ] § 95.4  Other [Necessary] Expenses—In General; All Categories.

 

22  See § 478.1 [ Health and Disability Insurance ] § 95.21  Health and Disability Insurance.

 

23  See § 479.1 [ Family Violence Expenses ] § 95.22  Family Violence Expenses.

 

24  See § 480.1 [ Five Percent More Food and Clothing ] § 95.23  Five Percent More Food and Clothing.

 

25  See § 481.1 [ Elderly, Ill or Disabled ] § 95.24  Elderly, Ill or Disabled.

 

26  See § 482.1 [ Administrative Expenses, Sorta ] § 95.25  Administrative Expenses, Sorta.

 

27  See § 483.1 [ Education Expenses ] § 95.26  Education Expenses.

 

28  See § 484.1 [ Home Energy Costs ] § 95.27  Home Energy Costs.

 

29  See Robert E. McKenzie, Representation Before the Collection Division of the IRS § 6.4 (2005).

 

30  11 U.S.C. § 707(b)(2)(A)(ii)(I).

 

31  See I.R.M. 5.15.1.10 (May 1, 2004), discussed in § 477.1 [ Other [Necessary] Expenses—In General; All Categories ] § 95.4  Other [Necessary] Expenses—In General; All Categories.

 

32  See § 472.1 [ Netting Issues, Including Exclusion of Payments for Debts ] § 94.2  Netting Issues, Including Exclusion of Payments for Debts.

 

33  See discussion beginning at § 95.21  Health and Disability Insurance

 

34  See 11 U.S.C. § 707(b)(2)(A)(ii)(V), discussed in § 484.1 [ Home Energy Costs ] § 95.27  Home Energy Costs.

 

35  See 11 U.S.C. § 707(b)(2)(A)(ii)(IV), discussed in § 483.1 [ Education Expenses ] § 95.26  Education Expenses.

 

36  11 U.S.C. § 707(b)(2)(A)(i), (iii).

 

37  11 U.S.C. § 707(b)(2)(A)(iii)(I) and (II), discussed in § 485.1 [ Average Monthly Payments on Account of Secured Debts ] § 96.1  Average Monthly Payments on Account of Secured Debts.

 

38  See § 472.1 [ Netting Issues, Including Exclusion of Payments for Debts ] § 94.2  Netting Issues, Including Exclusion of Payments for Debts.

 

39  11 U.S.C. § 707(b)(2)(A)(iv), discussed in § 486.1 [ Total Priority Debts and Divide by 60 ] § 97.1  Total Priority Debts and Divide by 60.

 

40  See §§ 513.1 [ Taxes ] § 136.3  Taxes after BAPCPA, 519.1 [ Domestic Support Obligations ] § 136.21  Domestic Support Obligations after BAPCPA and 522.1 [ The New DWI Priority ] § 136.22  The Driving or Boating while Intoxicated Priority after BAPCPA.

 

41  See § 486.1 [ Total Priority Debts and Divide by 60 ] § 97.1  Total Priority Debts and Divide by 60.

 

42  11 U.S.C. § 707(b)(2)(B), discussed in § 487.1 [ Additional Expenses or Adjustments to CMI ] § 98.1  Additional Expenses or Adjustments to CMI.

 

43  11 U.S.C. § 707(b)(2)(B)(i).

 

44  11 U.S.C. § 707(b)(2)(B)(ii).

 

45  See 11 U.S.C. § 1325(b)(2), discussed beginning at § 99.1  In General.

 

46  See discussion beginning at § 95.1  In General.

 

47  See § 485.1 [ Average Monthly Payments on Account of Secured Debts ] § 96.1  Average Monthly Payments on Account of Secured Debts.

 

48  See § 486.1 [ Total Priority Debts and Divide by 60 ] § 97.1  Total Priority Debts and Divide by 60.

 

49  See § 487.1 [ Additional Expenses or Adjustments to CMI ] § 98.1  Additional Expenses or Adjustments to CMI.

 

50  See §§ 379.1 [ Form B22C: Statement of Current Monthly Income ] § 36.19  Form 122C-1: Statement of Current Monthly Income, 379.2 [ Form B22C: Commitment Period Calculation ] § 36.20  Form 122C-1: Commitment Period Calculation and 380.1 [ Form B22C: Disposable Income Calculation ] § 36.21  Form 122C-2: Disposable Income Calculation.

 

51  See § 494.1 [ Projected Disposable Income ] § 101.1  What Do Unsecured Creditors Get?.