id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2492	Hopper II, Edward B.	Confirmation of a Plan Under Chapter 11 of the Bankruptcy Code and the Effect of Confirmation on Creditors' Rights	1982	46	.pdf	application/pdf	18850	773	59	Such plan as modified under this subsection becomes the plan only if the court, after notice and a hearing, confirms such plan, as modified, under sec- tion 1129 of this title, and circumstances warrant such modification. 65 C. Treatment of Tax Claims in Chapter 11 An important change from the Bankruptcy Code occurred when Congress adopted section 1129(a)(9)(C), which allows the debtor to spread tax claims over a six year period from the date of assess- ment of the tax claim as a part of the plan.66 As long as the 62 Id. § 1127 provides in part: (b) The proponent of a plan or the reorganized debtor may modify such plan at any time after confirmation of such plan and before substantial con- summation of such plan, but may not modify such plan so that such plan as modified fails to meet the requirements of sections 1122 and 1123 of this ti- tle.	cache/inlawrev-2492.pdf	txt/inlawrev-2492.txt