The Atlanta Lawyer April 2020 | Page 23

IN THE COMMUNITY • Anyone currently in a Chapter 13 payment plan may seek to modify their plan and extend their payments for up to seven years from the date of initial plan payment if they can demonstrate a material financial hardship brought on by the coronavirus pandemic. 4 Although Congress did its best to provide stimulus checks to consumer debtors, there is an important loophole for creditors – the Act is silent as to whether these funds become property of the estate for the purposes of Chapters 7 and 13. In other words, although a consumer debtor does not have to include her stimulus check in the calculation of her current monthly income, the funds may fall under the control of the bankruptcy trustee, and therefore within the grasp of her creditors. Another reason why individuals may not see their CARES rebate – the IRS has been tasked with disbursing the funds to each individual’s bank account (as listed on their tax filings). If the account is overdrawn, banks have been keeping those funds to offset what is owed. Likewise, if an individual maintains a line of credit with their bank and that account is overdue, banks may keep the stimulus check to offset that overdue amount. 1 U.S.C. § 101 (10A) (B) (ii) 1 U.S.C. § 101 (10A) (B) (ii) 4 1 U.S.C. § 1329 (d) (1) 2 3 For small businesses, it is clear that Congress underestimated the need for aid. At the time of the writing of this article, the vast majority of funds allocated for small business relief under CARES has been depleted, placing many small businesses at greater risk for bankruptcy. Congress is expected to allocate more funds for small businesses in the coming days and weeks, but it will likely be too little, too late for many small businesses. Despite its shortcomings, the CARES Act does provide some benefits to debtors. However, due to its sunset provision, the benefits under the CARES Act will not last forever. Bankruptcy practitioners may consider whether the CARES Act places their clients in a better position vis-à-vis bankruptcy filings. But it would be wise to act quickly. __________________________________ 1 U.S.C. § 1182 (1) 1 www.atlantabar.org THE ATLANTA LAWYER 23