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[Federal Register Volume 79, Number 217 (Monday, November 10, 2014)]
[Proposed Rules]
[Pages 66659-66663]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-25975]

========================================================================
Proposed Rules
                                                Federal Register
________________________________________________________________________

This section of the FEDERAL REGISTER contains notices to the public of 
the proposed issuance of rules and regulations. The purpose of these 
notices is to give interested persons an opportunity to participate in 
the rule making prior to the adoption of the final rules.

========================================================================


Federal Register / Vol. 79, No. 217 / Monday, November 10, 2014 / 
Proposed Rules

[[Page 66659]]

DEPARTMENT OF JUSTICE

28 CFR Part 58

[Docket No: EOUST 105]
RIN 1105-AB30

Procedures for Completing Uniform Periodic Reports in Non-Small 
Business Cases Filed Under Chapter 11 of Title 11

AGENCY: Executive Office for United States Trustees (``EOUST''), 
Justice.

ACTION: Notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY:  The Department of Justice, through its component, EOUST, is 
issuing this notice of proposed rulemaking (Rule) pursuant to Section 
602 of the Bankruptcy Abuse Prevention and Consumer Protection Act of 
2005 (BAPCPA). The BAPCPA requires the Department to issue rules 
requiring uniform periodic reports (Periodic Reports) by debtors in 
possession or trustees in cases under chapter 11 of title 11. The 
BAPCPA requires the Rule to strike the best achievable practical 
balance between the reasonable needs of the public for information 
about the operational results of the Federal bankruptcy system, undue 
burden, and appropriate privacy concerns and safeguards.

DATES: Written comments must be postmarked and electronic comments must 
be submitted on or before January 9, 2015. Comments received by mail 
will be considered timely if they are postmarked on or before that 
date. The electronic Federal Docket Management System (FDMS) will 
accept comments until Midnight Eastern Time at the end of that day.

ADDRESSES: To ensure proper handling of comments, please reference 
``Docket No. EOUST 105'' on all electronic and written correspondence. 
The Department encourages that all comments be submitted electronically 
through www.regulations.gov using the electronic comment form provided 
on that site. An electronic copy of this document is also available at 
the www.regulations.gov Web site for easy reference. The proposed 
Periodic Reports mandated by this regulation, and their accompanying 
instructions, may be viewed on the United States Trustee Program's Web 
site at http://www.justice.gov/ust/eo/rules_regulations/index.htm. 
Paper comments that duplicate the electronic submission are not 
necessary as all comments submitted to www.regulations.gov will be 
posted for public review and are part of the official docket record. 
Should you, however, wish to submit written comments via regular or 
express mail, they should be sent to the EOUST, 441 G Street NW., Suite 
6150, Washington, DC 20530.

FOR FURTHER INFORMATION CONTACT: Ramona D. Elliott, Deputy Director/
General Counsel, Nan R. Eitel, Associate General Counsel for Chapter 11 
Practice, or Larry Wahlquist, Office of the General Counsel, at (202) 
307-1399 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Posting of Public Comments

    Please note that all comments received are considered part of the 
public record and made available for public inspection online at 
www.regulations.gov. Such information includes personal identifying 
information (such as your name and address) voluntarily submitted by 
the commenter.
    You are not required to submit personal identifying information in 
order to comment on this Rule. Nevertheless, if you want to submit 
personal identifying information (such as your name and address) as 
part of your comment, but do not want it to be posted online, you must 
include the phrase ``PERSONAL IDENTIFYING INFORMATION'' in the first 
paragraph of your comment. You also must locate all the personal 
identifying information you do not want posted online in the first 
paragraph of your comment and identify what information you want 
redacted.
    If you want to submit confidential business information as part of 
your comment but do not want it to be posted online, you must include 
the phrase ``CONFIDENTIAL BUSINESS INFORMATION'' in the first paragraph 
of your comment. You also must prominently identify confidential 
business information to be redacted within the comment. If a comment 
has so much confidential business information that it cannot be 
effectively redacted, all or part of that comment may not be posted on 
www.regulations.gov.
    Personal identifying information and confidential business 
information identified and located as set forth above will be placed in 
the agency's public docket file, but not posted online. If you wish to 
inspect the agency's public docket file in person by appointment, 
please see the paragraph above entitled For Further Information 
Contact.

Discussion of the Rule

    The BAPCPA requires the Rule to strike the best achievable 
practical balance between: (1) The reasonable needs of the public for 
information about the operational results of the Federal bankruptcy 
system; (2) economy, simplicity, and lack of undue burden on persons 
with a duty to file these reports; and (3) appropriate privacy concerns 
and safeguards. These Periodic Reports are to be used by all chapter 11 
debtors who do not qualify as a ``small business debtor'' as defined in 
the Bankruptcy Code at 11 U.S.C. 101(51D). Pursuant to Section 435 of 
the BAPCPA, the Judicial Conference of the United States has developed 
a periodic report, entitled Official Form B 25C ``Small Business 
Monthly Operating Report,'' for use by small business debtors as 
defined by the Bankruptcy Code. See 11 U.S.C. 101(51D), 308.
    The administration of chapter 11 bankruptcy cases is entrusted to 
the debtor in possession pursuant to 11 U.S.C. 1107(a) or, if 
circumstances warrant, a trustee appointed pursuant to 11 U.S.C. 1104. 
Debtors in possession and trustees must account for the receipt, 
administration, and disposition of all property; provide information 
concerning the estate and the estate's administration as parties in 
interest request; and file periodic reports and summaries of a debtor's 
business, including a statement of receipts and disbursements, and such 
other information as the United States Trustee or the United States 
Bankruptcy Court requires. 11 U.S.C. 1106(a)(1), 1107(a); Fed. R. 
Bankr. P. 2015 (a)(2), (a)(3). The periodic report filed prior to the 
confirmation of a plan of reorganization is generally known as the 
Monthly

[[Page 66660]]

Operating Report (MOR). The periodic report filed subsequent to the 
confirmation of a plan of reorganization is generally known as the 
Post-confirmation Report (PCR).
    Periodic reports are currently filed in bankruptcy courts across 
the country and, in each jurisdiction, they serve essentially the same 
purpose and convey the same information. The format of the reports and 
attachments, however, may vary from jurisdiction to jurisdiction. With 
the passage of the BAPCPA, Congress directed the Attorney General to 
draft rules creating nationally uniform forms for chapter 11 periodic 
reports for non-small business cases. Congress mandated that certain 
data elements be included within the reports and granted the Attorney 
General the discretion to include additional data elements. The 
Attorney General delegated this authority to the Director of EOUST. In 
response to this congressional mandate, the Director publishes this 
Rule, which proposes to require debtors in possession and chapter 11 
trustees in non-small business cases to utilize forms developed to 
produce nationally uniform periodic reports rather than the local 
reports currently in effect. When finalized, this Rule will not impose 
requirements on the general public; it imposes requirements only upon 
chapter 11 debtors in possession and trustees who are supervised by 
United States Trustees.
    UST Form 11-MOR and UST Form 11-PCR are the uniform Periodic 
Reports forms required by this Rule. The data elements in UST Form 11-
MOR that are required by Congress are numbered (1)-(4), (8), and (9). 
In UST Form 11-PCR, Congress required data element number (4); all 
other data elements have been included in the EOUST's discretion via 
the Attorney General's delegation of authority. The Periodic Reports 
that are prepared using these forms will facilitate the review of a 
debtor in possession's or trustee's case administration, which will 
assist in maintaining the public's trust in the bankruptcy system.
    The information collected by UST Form 11-MOR will be utilized by 
the court, creditors, the United States Trustee and other parties in 
interest to evaluate a chapter 11 debtor's progress through the 
bankruptcy system, including the likelihood of a plan of reorganization 
being confirmed and whether the case is being prosecuted in good faith. 
Specifically, information collected by UST Form 11-MOR will assist the 
court and parties in interest in ascertaining the following: (1) 
Whether there is a substantial or continuing loss to or diminution of 
the bankruptcy estate; (2) whether there is a reasonable likelihood of 
rehabilitation; (3) whether there exists gross mismanagement of the 
bankruptcy estate; (4) whether the debtor may have violated a cash 
collateral order or other order of the bankruptcy court; (5) whether 
the debtor is timely paying postpetition taxes; (6) whether the debtor 
is engaging in the unauthorized disposition of assets through sales or 
otherwise; (7) whether the debtor is complying with its obligation to 
maintain appropriate insurance so as to avoid a risk to the estate or 
to the public; (8) whether the debtor is complying with its obligation 
to pay fees due under 28 U.S.C. 1930; and, (9) in the case of an 
individual debtor, if applicable, whether the debtor is complying with 
his or her obligation to pay domestic support obligations. This 
information contributes to the decision by the United States Trustee, 
or by a creditor or some other party in interest, to file a motion to 
dismiss the bankruptcy case or seek conversion of the case to a case 
under chapter 7. See, e.g., 11 U.S.C. 1112(b)(4)(A), (B), (C), (D), 
(E), (I), (J), (K), and (P).
    The information collected by UST Form 11-PCR will be utilized to 
evaluate whether a chapter 11 debtor is performing as anticipated under 
a confirmed plan. Specifically, information collected by UST Form 11-
PCR will assist the court and parties in interest in ascertaining the 
following: (1) Whether a debtor is able to effect substantial 
consummation of a confirmed plan; (2) whether the debtor is or is not 
in material default under a confirmed plan; and (3) whether the debtor 
is paying fees required under 28 U.S.C. 1930. If the debtor fails to 
perform under the confirmed plan, the United States Trustee, creditors, 
or other parties in interest may bring an appropriate motion to dismiss 
the case, revoke a confirmed plan, or convert the case to a case under 
chapter 7. See 11 U.S.C. 1112(b)(4)(K), (M), and (N); 11 U.S.C. 1144.
    The use of these Periodic Reports will accomplish Congress's 
mandate to develop uniform forms for periodic reports as directed in 
the BAPCPA. The Periodic Reports will include all of the types of 
information required to be collected under the statute. Much of that 
information is already collected in the current forms, but not in a way 
that facilitates the national compilation of the data. Because the 
Periodic Reports will be uniform, they may be data-enabled to 
facilitate the national compilation of the data delineated in the 
statute. This will facilitate an evaluation of the efficiency and 
practicality of the bankruptcy system, and may also assist Congress 
when making policy decisions, without imposing significant additional 
burdens upon trustees and debtors in possession. Moreover, the Periodic 
Reports will include sufficient information to inform creditors and 
other interested persons of the debtor's financial affairs, but they 
are still concise enough so as to provide ready, meaningful access to 
the information through the Internet or other means.
    Periodic Reports shall be filed as a ``smart form'' with the United 
States Bankruptcy Court in which the chapter 11 case is pending via the 
court's Case Management/Electronic Case Filing System (CM/ECF). A 
``smart form'' is a document that is data-enabled. When the document is 
saved into the industry standard Portable Document Format (PDF), stored 
data tags are then available for extraction and searching. When a form 
is not data-enabled, where the PDF is simply an image of the form, the 
data is not uniformly available for searching or extraction. The data-
enabled form builds upon the existing Adobe PDF/A standard (Version 
1.4). Once the Periodic Reports are finalized, debtors in possession, 
chapter 11 trustees, and members of the public may obtain blank ``smart 
form'' Periodic Reports from the United States Trustee Program Web site 
at www.justice.gov/ust.
    The Periodic Reports, once filed in an active bankruptcy case by a 
debtor in possession or trustee, will be available to the general 
public at the office of the clerk of the United States Bankruptcy Court 
where a case is pending during the hours established by the bankruptcy 
court clerk. Members of the public should contact the clerk's office of 
individual United States Bankruptcy Courts to obtain information about 
the policies and procedures for inspection of Periodic Reports filed in 
any particular case. Periodic Reports filed in cases are also available 
through the Internet by accessing the Web site for the Administrative 
Office of the United States Courts known as Public Access to Court 
Electronic Records (PACER) at www.pacer.psc.uscourts.gov. In order to 
access court records through PACER, users must register and obtain a 
user name and password. In addition, users must pay a fee for obtaining 
records through PACER.

Executive Orders 12866 and 13563--Regulatory Review

    This Rule has been drafted and reviewed in accordance with 
Executive Order 12866, ``Regulatory Planning and Review'' section 1(b), 
Principles of Regulation and in accordance with

[[Page 66661]]

Executive Order 13563 ``Improving Regulation and Regulatory Review'' 
section 1(b) General Principles of Regulation. The Department has 
determined that this Rule is not a ``significant regulatory action'' 
and, accordingly, this Rule has not been reviewed by the Office of 
Management and Budget (OMB).
    The costs considered in this regulation include the time incurred 
by chapter 11 debtors and trustees to complete the Periodic Reports. 
This information is already collected in most districts through locally 
generated report forms. Additional costs, if any, should be negligible.
    It is estimated that the cost to the government for developing 
these Periodic Reports is approximately $67,000. The estimated cost to 
develop a system to store information extracted from these reports and 
to analyze the data is approximately $208,000. Over the next several 
years, the EOUST anticipates utilizing base resources available for 
information technology to meet the costs associated with developing the 
Periodic Reports and a system to store the information extracted from 
the reports. There will be no additional cost to the government or to 
the public. In fact, this Rule will reduce the costs to the government 
in reviewing and analyzing the information submitted by chapter 11 
debtors in possession and chapter 11 trustees. Because the Periodic 
Reports will be data enabled, the current system of manual review and 
analysis will be replaced by a less time intensive, more automated 
process.

Executive Order 13132

    This Rule will not have a substantial direct effect on the States, 
on the relationship between the national government and the States, or 
on the distribution of power and responsibilities among the various 
levels of government. Therefore, in accordance with Executive Order 
13132, it is determined that this Rule does not have sufficient 
federalism implications to warrant the preparation of a Federalism 
Assessment.

Regulatory Flexibility Act

    In accordance with the Regulatory Flexibility Act (5 U.S.C. 
605(b)), the Director has reviewed this Rule and by approving it 
certifies that it will not have a significant economic impact on a 
substantial number of small entities. This certification is based upon 
the fact that chapter 11 small business debtors are not required to 
complete these Periodic Reports. Pursuant to Section 435 of the BAPCPA, 
the Judicial Conference of the United States has developed a periodic 
report, entitled Official Form B 25C ``Small Business Monthly Operating 
Report, for use by small business debtors as defined by the Bankruptcy 
Code. See 11 U.S.C. 101(51D), 308.

Paperwork Reduction Act

    These Periodic Reports are associated with an open bankruptcy case. 
Therefore, the exemption under 5 CFR 1320.4(a)(2) applies.

Unfunded Mandates Reform Act of 1995

    This Rule does not require the preparation of an assessment 
statement in accordance with the Unfunded Mandates Reform Act of 1995, 
2 U.S.C. 1531. This Rule does not include a federal mandate that may 
result in the annual expenditure by State, local, and tribal 
governments, in the aggregate, or by the private sector, of more than 
the annual threshold established by the Act ($123 million in 2005, 
adjusted annually for inflation). Therefore, no actions were deemed 
necessary under the provisions of the Unfunded Mandates Reform Act of 
1995.

Small Business Regulatory Enforcement Fairness Act of 1996

    This Rule is not a major rule as defined by section 804 of the 
Small Business Regulatory Enforcement Fairness Act of 1996, 5 U.S.C. 
801 et seq. This Rule will not result in an annual effect on the 
economy of $100 million or more; a major increase in costs or prices; 
or significant adverse effects on competition, employment, investment, 
productivity, and innovation; or on the ability of United States-based 
companies to compete with foreign-based companies in domestic and 
export markets.

Privacy Act Statement

    28 U.S.C. 589b authorizes the collection of the information in the 
Periodic Reports. As part of the debtor in possession's or trustee's 
reporting obligations, the United States Trustee will review the 
information contained in these reports. The United States Trustee will 
not share the information with any other entity unless authorized under 
the Privacy Act, 5 U.S.C. 552a et seq. EOUST has published a System of 
Records Notice that delineates the routine use exceptions authorizing 
disclosure of information. See 71 FR 59818, 59819 (Oct. 11, 2006), 
JUSTICE/UST-001, ``Bankruptcy Case Records and Associated Files.'' 
Providing this information is mandatory under 11 U.S.C. 704.

List of Subjects in 28 CFR Part 58 Bankruptcy; Trusts and Trustees

    For the reasons set forth in the preamble, 28 CFR part 58 is 
proposed to be amended as set forth below.

PART 58--[AMENDED]

0
1. The authority citation for Part 58 continues to read as follows:

    Authority:  5 U.S.C. 301, 552; 11 U.S.C. 109(h), 111, 521(b), 
727(a)(11), 1141(d)(3), 1202; 1302, 1328(g); 28 U.S.C. 509, 510, 
586, 589b.

0
2. Add Sec.  58.8 to read as follows:

Sec.  58.8  Uniform Periodic Reports in Cases Filed Under Chapter 11 of 
Title 11.

    (a) Scope. The requirements of this section apply to all chapter 11 
debtors who do not qualify as a ``small business debtor'' under 11 
U.S.C. 101(51D).
    (b) UST Form 11-MOR, Monthly Operating Report. Debtors in 
possession (debtor) and chapter 11 trustees (trustee) must file with 
the court and serve upon the United States Trustee, each member of any 
Official Committee of Unsecured Creditors, and any governmental unit 
charged with responsibility for collection or determination of any tax 
arising out of such operation, monthly operating reports using UST Form 
11-MOR (MOR). The MOR must contain the following:
    (1) Information about the industry classification, published by the 
Department of Commerce, for the businesses conducted by the debtor;
    (2) Length of time the case has been pending;
    (3) Number of full-time employees as of the date of the order for 
relief and at the end of each reporting period since the case was 
filed;
    (4) Cash receipts, cash disbursements, and profitability of the 
debtor for the most recent period and cumulatively since the date of 
the order for relief;
    (5) Asset and liability status as of the end of the reporting 
period;
    (6) Assets sold or transferred outside the ordinary course of 
business (with or without court approval) during the reporting period 
and cumulatively since the date of the order for relief;
    (7) Income statement, commonly referred to as a Statement of 
Operations;
    (8) All professional fees approved by the court in the case for the 
most recent period and cumulatively since the date of the order for 
relief (separately reported, for the professional fees incurred by or 
on behalf of the debtor, between those that would have been incurred 
absent a bankruptcy case and those not);
    (9) Information on whether tax returns and tax payments since the 
date of the

[[Page 66662]]

order for relief have been timely filed and made;
    (10) Payments made on pre-petition debt, other than in the normal 
course of business, to secured creditors or lessors;
    (11) Payments made outside the ordinary course of business without 
court approval;
    (12) Payments made to or on behalf of insiders;
    (13) Postpetition borrowing;
    (14) Insurance information, including workers' compensation, 
casualty/property, and general liability;
    (15) Information on whether disclosure statements and plans of 
reorganization have been filed with the court; and
    (16) Information regarding the payment of quarterly fees to the 
United States Trustee.
    (c) Individual chapter 11 debtors. Individual chapter 11 debtors, 
in addition to the other provisions of the MOR, must complete Part 8 
reserved for individual debtors, which includes the following:
    (1) Total income during the reporting period, including income from 
salary, wages, self-employment, and any other source;
    (2) Total expenses during the reporting period, including expenses 
related to self-employment, and unusual or significant unanticipated 
expenses;
    (3) Difference between total income and total expenses;
    (4) Debts that are not related to self-employment that were 
incurred since the petition filing date, which are past due; and
    (5) Statement of whether all domestic support obligation payments 
required under 11 U.S.C. 1129(a)(14) have been paid.
    (d) Supporting MOR documents. At the discretion of the United 
States Trustee, the debtor or trustee may be required to submit to the 
United States Trustee, creditors' committee, or any party in interest 
the following documentation:
    (1) Statement of Cash Receipts and Disbursements that shows all 
cash receipts and cash disbursements for all bank and investment 
accounts;
    (2) Balance Sheet containing the summary and detail of the assets, 
liabilities, and equity (net worth) or deficit of the debtor. The 
debtor's pre-petition liabilities and retained earnings must be 
reported separately from the debtor's postpetition liabilities and 
retained earnings;
    (3) Statement of Operations (Profit or Loss Statement) that 
compares the debtor's actual performance with projected performance;
    (4) Accounts Receivable Aging, which is an aged summary of accounts 
receivable including total receivables, net of doubtful accounts;
    (5) Postpetition Liabilities Aging, which is an aged summary 
schedule of postpetition liabilities segregated by general payables, 
amounts owed to professionals, taxes, etc.;
    (6) Statement of Capital Assets that identifies the book value of 
all capital assets on the date of filing the petition, the book value 
at the beginning of the reporting period, any additions or deletions 
including depreciation, and the book value at the end of the reporting 
period;
    (7) Schedule of Payments to Professionals that identifies all fees 
and expenses for all professionals employed in the bankruptcy case;
    (8) Schedule of Payments to Insiders that includes all payments 
made by the debtor to any person or entity considered an insider under 
11 U.S.C. 101(31);
    (9) Bank Statements and Bank Reconciliations that reflect all bank 
accounts and banking transactions;
    (10) Descriptions of assets sold or transferred outside the 
ordinary course of business, and the terms of such sales or transfers; 
and
    (11) On a case by case basis, the United States Trustee may require 
the debtor or trustee to provide additional information including, but 
not limited to, cash disbursement register/ledger, statement of cash 
flows, real estate settlement documents, contracts or loan documents, 
and other records. In addition, other supporting documentation may be 
required if necessary to present a complete picture of the financial 
operations of the debtor's business.
    (e) Deadlines for filing/submitting MOR. The MOR must be filed with 
the court and submitted to the United States Trustee on a monthly 
basis. Each MOR must be filed between the 21st day and the last day of 
the month immediately following the reporting period covered by the 
MOR. The precise deadline for filing the MOR is determined by the 
United States Trustee's operating guidelines for the district in which 
the case is pending. The MOR must be filed every month until one of the 
following occurs:
    (1) The confirmation of a plan of reorganization;
    (2) The conversion of the case to chapter 7; or
    (3) The dismissal of the case.
    (f) UST Form 11-PCR, Post-confirmation Report. Following the 
confirmation of a plan of reorganization, reorganized debtors and any 
trustees who have been charged with administering a confirmed plan must 
file with the court and serve upon the United States Trustee, and any 
governmental unit charged with responsibility for collection or 
determination of any tax arising out of such operation, post-
confirmation reports using UST Form 11-PCR. The PCR must contain the 
following:
    (1) Date the petition was filed and the date of plan confirmation;
    (2) Summary of all post-confirmation amounts disbursed. This 
summary must be divided into disbursements during the most recent 
reporting period and total disbursements since the date of the 
confirmation order;
    (3) All pre-confirmation professional fees approved by the court in 
the case for the most recent period and cumulatively since the date of 
the order for relief (separately reported, for the professional fees 
incurred by or on behalf of the debtor, between those that would have 
been incurred absent a bankruptcy case and those not);
    (4) Information regarding the recoveries of holders of claims under 
confirmed plans. This information must be expressed in aggregate dollar 
values and, in the case of claims, as a percentage of total claims of 
the class allowed;
    (5) Information on whether a final decree has been entered or 
anticipated to be entered; and
    (6) Information regarding the payment of quarterly fees to the 
United States Trustee.
    (g) Deadlines for filing/submitting PCR. The PCR must be filed with 
the court and submitted to United States Trustee on a quarterly basis. 
Each PCR must be filed not later than the 21st day following the last 
day of the reporting (previous) quarter. The PCR must be filed every 
quarter until one of the following occurs:
    (1) The date of the final decree;
    (2) The conversion of the case to chapter 7; or
    (3) The dismissal of the case.
    (h) Accounting methods. Generally Accepted Accounting Principles 
(GAAP) are required to be used when completing these Periodic Reports, 
except as modified by the United States Trustee or by an order of the 
court. Additionally, the accrual basis method of accounting must be 
used unless the cash basis method was used by the debtor prior to 
filing the petition. In such cases, those sections of the Periodic 
Reports utilizing cash basis method must be clearly identified. 
Supporting documents must comply with GAAP as determined by the United 
States Trustee, such as Statement of Position 90-7, ``Financial 
Reporting by Entities in Reorganization Under the

[[Page 66663]]

Bankruptcy Code,'' as amended, when applicable, which was issued by the 
American Institute of Certified Public Accountants on November 19, 
1990.
    (i) Certification of Periodic Reports' accuracy. The Periodic 
Reports must be certified under penalty of perjury that they are true 
and accurate by an individual who is authorized under applicable law to 
certify on behalf of the debtor or trustee. The debtor's or trustee's 
attorney must maintain possession of the Periodic Reports with original 
signatures for five years, unless otherwise provided in local court 
rules. A pro se debtor must submit the Periodic Reports with original 
signatures to the Office of United States Trustee that is responsible 
for supervising the case.
    (j) Mandatory usage of Periodic Reports. The Periodic Reports must 
be utilized by debtors and trustees when completing their monthly 
operating reports or post-confirmation reports. All debtors and chapter 
11 trustees serving in districts where a United States Trustee is 
serving must use the Periodic Reports in the administration of their 
cases, in the same manner and with the same content, as set forth in 
this Rule.
    (1) All Periodic Reports may be electronically or mechanically 
reproduced so long as the content and the form remain consistent with 
the Periodic Reports as they are posted on EOUST's Web site; and
    (2) The Periodic Reports shall be filed via the United States 
Bankruptcy Courts' Case Management/Electronic Case Filing System (CM/
ECF) as a ``smart form,'' meaning the reports are data-enabled.

    Dated: October 24, 2014.
Clifford J. White III
Director, Executive Office for United States Trustees.
[FR Doc. 2014-25975 Filed 11-7-14; 8:45 am]
BILLING CODE 4410-40-P
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