U.S. Bankruptcy Court
Middle District of Alabama

Bankruptcy Reform Implementation

Small Business Debtor

Specific Duties

Under § 1116(1), the trustee or debtor in possession in a small business case must append to the voluntary petition - or, in an involuntary case, file not later than 7 days after the date of the order for relief - its most recent balance sheet, statement of operations, cash-flow statement and Federal income tax return or a statement under penalty of perjury that such balance sheet and statements have not been prepared and no Federal tax return has been filed.
Section
§1116(1) 		 Form
 ECF Event
 bk>case opening 
 Deadlines
11plnsb
(to track 300 day plan deadline)
 Flags
 SmBus 
bk>misc>Debtor's Election of Small Business Designation
 sets following 7 day deadlines:
stmtop,  balsh, csflow, txret
 SmBus
bk>misc>Statement of Operations   removes stmtop
bk>misc>Balance Sheet removes balsh 
bk>misc>Cash Flow Statement removes csflow
bk>misc>Tax Documents/Returns  
This event is access level 30 (court user access only) 		removes txret
 

Reporting Requirements

Under § 308(b), a small business debtor must file periodic financial and other reports containing information, including the information required under paragraphs (1) through (4) of § 308(b).
Section
308(b)		 Form
 ECF Event
 Deadlines
 Flags