11 U.S.C. § 101

Section 101 defines a governmental unit to include a federal agency and an entity to include a governmental unit, making the IRS an entity for turnover purposes.

McCullough v. United States (In Re Armstrong) · filed 1997-11-25(15), (27)

An “entity” includes a “governmental unit.” 11 U.S.C. § 101(15). A “governmental unit” means, as here relevant, the United States or a department or agency of the United States. 11 U.S.C. § 101(27). The Internal Revenue Service is an entity under § 542(a).

Section 101(27)'s definition of “governmental unit” includes the Michigan Attorney Discipline Board.

In Re Borowski · filed 1998-02-27(27)

The Board is a “governmental unit” as that term is used in the statute.

Section 101(27) defines a state and its departments, agencies, and instrumentalities as governmental units.

Wyoming Department of Transportation v. Straight (In Re Straight) · filed 1998-06-09(27)

The plain language of this section, then, makes clear a state, or a department, agency, or instrumentality of a state are governmental units for the purposes of the Bankruptcy Code.

Section 101(27) excludes a private restitution creditor from the definition of a governmental unit.

Mabey v. Ellis (In Re Ellis) · filed 1998-09-23(27)

Plaintiff is not, nor does she claim to be, a governmental unit for purposes of this action.

Section 101(27) defines “governmental unit” to include a foreign state or other foreign or domestic government.

In Re Balbir Singh Tuli, Debtor. Balbir Singh Tuli v. Republic of Iraq · filed 1999-04-07(27)

With regard to section 542 (the section under which Tuli asserts his claims in this case), section 106 abrogates sovereign immunity as to a “governmental unit,” which the Bankruptcy Code specifically defines to include a foreign state or other foreign or domestic government.

Section 101(15) treats a land trust as an entity distinct from the debtor.

Peyton v. First Citizens Corp. (In Re Veatch) · filed 1999-04-14(15)

Here, the debtor acting as trustee may only act for the benefit of the land trust, which under the Code is an entity other than the debtor.

Section 101(27)’s definition of “governmental unit” includes the Massachusetts Commission Against Discrimination as a Commonwealth agency.

In Re Mohawk Greenfield Motel Corp. · filed 1999-08-31(27)

Given the purpose of the MCAD and the enforcement powers it has been granted by the Commonwealth, it is clear that the MCAD is a governmental unit ... enforcing police and regulatory powers within the meaning of § 362(b)(4) of the Bankruptcy Code. ... A governmental unit is defined under the Bankruptcy Code as “United States; State; Commonwealth; District, Territory; municipality; foreign state; department, agency, or instrumentality of the United States ... a state, a Commonwealth, a District, a Territory, a municipality, or a foreign state; or other foreign or domestic government[.]” 11 U.S.C. § 101(27).

Section 101(15) includes a corporate creditor serving on a creditors committee within the definition of an entity.

In Re: First Merch. Accept. Corp. v. JC Bradford & Co. · filed 1999-12-14(15)

The term "entity" is defined by the Bankruptcy Code as a person, estate, trust, governmental unit, and United States trustee. 11 U.S.C. S 101(15). A "person" is defined broadly to include individuals, partnerships, and corporations. 11 U.S.C. S 101(41). Bradford, as a corporation, falls within the broad definition of "entity."

Section 101(15) includes a corporation within the definition of “entity,” including when the corporation serves on a creditors committee.

In Re: First Merchants Acceptance Corporation, Debtor v. J. C. Bradford & Co. · filed 2000-01-20(15)

The term “entity” is defined by the Bankruptcy Code as a person, estate, trust, governmental unit, and United States trustee. 11 U.S.C. § 101(15). A “person” is defined broadly to include individuals, partnerships, and corporations. 11 U.S.C. § 101(41). Bradford, as a corporation, falls within the broad definition of “entity.”

Section 101(27) defines a governmental unit to include state agencies.

Wilson v. Georgia (In re Wilson) · filed 2000-07-17(27)

This definition of a governmental unit is broad and incorporates all of the agencies acting on a state’s behalf. In the case at bar, the Department of Medical Assistance and the Department of Revenue are agencies of the State of Georgia and clearly fall within the definition of a governmental unit under Section 106(b).

Section 101(27) includes a state agency or instrumentality in the definition of a governmental unit.

Lees v. Tennessee Student Assistance Corp. (In Re Lees) · filed 2000-07-24(27)

TSAC is a governmental corporation created by the Tennessee Legislature for the purpose of facilitating student loans in Tennessee. As such, it is an agency, unit, or instrumentality of the State of Tennessee.

Section 101(27) includes a state corporation created to facilitate student loans when it is an agency, unit, or instrumentality of the state.

Arnold v. Sallie Mae Servicing Corp. (In Re Arnold) · filed 2000-11-27(27)

TSAC is a governmental corporation created by the Tennessee Legislature for the purpose of facilitating student loans in Tennessee. As such, it is an agency, unit, or instrumentality of the State of Tennessee.

Section 101(22) includes custodian banks that handle securities settlement payments within the definition of financial institution.

Walsh v. Toledo Hospital (In Re Financial Management Sciences, Inc.) · filed 2001-02-02(22)

For purposes of § 546(e), Hefren Tillotson qualifies as a stockbroker in accordance with 11 U.S.C. § 101(53A); Pershing qualifies as a securities clearing agency in accordance with 11 U.S.C. § 101(48); Mid-State Bank and Society National Bank qualify as financial institutions in accordance with 11 U.S.C. § 101(22).

Section 101(27)’s definition of “governmental unit” includes a public housing authority.

Stoltz v. Brattleboro Housing Authority · filed 2001-02-14(27)

A public housing authority is a “governmental unit” and, thus, subject to the strictures of § 525.

Section 101(27) includes a state agency within the definition of a governmental unit.

Askey v. Pennsylvania, Department of Public Welfare (In Re Askey) · filed 2001-02-14(27)

PADPW is an agency of the Commonwealth of Pennsylvania and therefore qualifies as a “governmental unit” for purposes of § 106(a). 11 U.S.C. § 101(27).

Section 101(27) does not expressly include a state officer or commissioner in its definition of governmental unit.

Koken v. Reliance Group Holdings, Inc. (In Re Reliance Group Holdings, Inc.) · filed 2002-02-22(27)

The plain language of the definition of “governmental unit” in § 101(27) does not include expressly an officer or commissioner of a state department or agency.

Section 101(15) includes governmental units in the definition of “entity.”

In Re Simonini · filed 2002-08-08(15)

BCDU is a governmental unit, clearly contemplated to be an “entity” subject to the stay under 101(15).

Section 101(27) includes a tenant association pervasively entwined with city management as a governmental unit; government funding alone does not make a private landlord one.

In Re Marcano · filed 2003-01-31(27)

In this case the principal issue for decision in light of Stoltz is whether the TA and VOA are “governmental units” within the meaning of § 101(27) of the Bankruptcy Code. ... Where there exists such pervasive entwinement of the City in the workings and composition of a nominally private tenant’s association, the entity should be considered an instrumentality of the City and a governmental unit for purposes of 11 U.S.C. § 525(a). ... In light of this authority, the fact that VOA receives extensive government funds cannot support a finding that VOA is a governmental unit, without even considering the fact that it is uncontested on this record that the Debtor’s residence is self-funded and does not rely on public subsidies.

Section 101 defines an entity to include a governmental unit, which includes federal agencies such as the IRS.

In re Majors · filed 2003-04-04(15), (27)

The Code defines “entity” to include person and governmental unit. 11 U.S.C. § 101(15). “Governmental unit” includes the United States, and any department, agency, or instrumentality of the United States except the United States Trustee while serving as a trustee in a bankruptcy case. 11 U.S.C. § 101(27). Therefore, the ... automatic stay provision encompasses action by the United States Attorney, and the IRS.

Section 101(27) excludes United States trustees from the governmental-unit definition used in § 106(a)’s sovereign immunity waiver.

Richard A. Balser Corinne L. Balser v. Department of Justice, Office of the United States Trustee · filed 2003-04-29(27)

The phrase “governmental unit” is defined in 11 U.S.C. § 101(27) as follows: ... Thus, by its plain terms, the Bankruptcy Code does not contain an unequivocally express waiver of sovereign immunity for United States trustees. To the contrary, United States trustees expressly are excepted from the § 106(a) sovereign immunity waiver.

Section 101(27) defines a governmental unit; a private creditor receiving restitution directly is not one.

National Auto Sales, Inc. v. Wilson (In Re Wilson) · filed 2003-05-14(27)

The term "governmental unit” is defined in the Code as United States; State; Commonwealth; District; Territory; municipality; foreign state; department, agency, or instrumentality of the United States (but not a United States trustee while serving as a trustee in a case under this title), a State, a Commonwealth, a District, a Territory, a municipality, or a foreign state; or other foreign or domestic government. 11 U.S.C. § 101(27). The restitution order in this case requires payment to be made directly to plaintiff National Auto Sales, Inc., a private creditor.

Section 101(27)’s definition of governmental unit excludes MTF because its insurance and liquidation functions are not governmental.

Pulley v. Legreide (In Re Pulley) · filed 2003-06-25(27)

MTF is not an arm of the State, nor a “governmental unit,” when admeasured against the Christy factors.

Section 101 defines an entity to include a governmental unit, which includes municipalities and other domestic governments.

Westman v. Andersohn (In Re Westman) · filed 2003-10-24(15), (27)

“Entity” includes a “governmental unit.” 11 U.S.C. § 101(15). “Governmental unit” means, e.g., municipality, a State or other “domestic government.” 11 U.S.C. § 101(27). Without a doubt, the automatic stay applies to the Sheriff and Anoka County.

Section 101(15) defines “entity” to include a government unit.

Official Committee of Unsecured Creditors of Artra Group, Inc. v. Artra Group, Inc. (In Re Artra Group, Inc.) · filed 2003-09-30(15)

“Entity” as defined in the Bankruptcy Code at 11 U.S.C. § 101(15) includes “government unit.” If one of the Entrade Released Parties provided material inside information to a person in connection with the offer or sale of securities of any of the Artra entities, the Securities Exchange Commission would be barred by this injunction from pursuing the matter. It is not within this court’s jurisdiction to prevent such an action, which would have no effect whatsoever on the bankruptcy estate and would not be “related to” this bankruptcy case under even the most expansive definition of bankruptcy jurisdiction.

Section 101(27) can include an international organization as a governmental unit even if it is a separate legal entity.

International Finance Corp. v. Kaiser Group International Inc. (In Re Kaiser Group International, Inc.) · filed 2003-09-30(27)

Reviewing the decision of the Bankruptcy Court under a plenary standard of review, the Court concludes that the Bankruptcy Court correctly concluded that IFC is a governmental unit under Section 106(b) of the Bankruptcy Code. ... The Court is also not persuaded by IFC’s argument that it cannot be an “instrumentality” of a government, because it is a separate legal entity.

Section 101(27) limits “governmental unit” to actual government entities and excludes private qui tam relators.

United States Ex Rel. Goldstein v. P & M Draperies, Inc. · filed 2004-01-06(27)

This definition is limited to actual government entities and makes no mention of qui tam plaintiffs.

Section 101 defines an entity to include a person and a person to include an individual, so a corporate officer can be an entity subject to the automatic stay.

Phillips v. Lehman Brothers Holdings, Inc. (In Re Fas Mart Convenience Stores, Inc.) · filed 2004-01-09(15), (41)

The stay is applicable to “all entities,” and the term, “entity,” is defined to include “person, estate, trust, governmental unit, and United States trustee.” 11 U.S.C. § 101(15). The term, “person,” in turn, is defined to include “individual, partnership, and corporation.” 11 U.S.C. § 101(41). ... This court has jurisdiction over an entity, including an individual, that violates the stay, and jurisdiction cannot be defeated by a refusal to acknowledge jurisdiction.

Section 101 defines “entity” to include a “person” and “person” to include a corporation, so a corporation can be injured under the Bankruptcy Code.

McCain Foods USA, Inc. v. Shore (In Re Shore) · filed 2004-01-29(15), (41)

An “entity” is defined in 11 U.S.C. § 101(15) to include “person.” A “person” is defined in 11 U.S.C. § 101(41) as including individuals, partnerships, and corporations. Thus, within the context of the Bankruptcy Code, a corporation is a person who may be injured.

Section 101(27) permits state agencies to be treated as one governmental unit when their relationship with the state treasury shows that they act as a unitary creditor.

In Re: Charter Oak Associates, Debtor. Neal Ossen, Trustee v. Department of Social Services, State of Connecticut · filed 2004-03-19(27)

Rather, we believe that in determining whether “governmental unit” should be read as. “State” or “agency,” the. inquiry should focus on the relationship between the agencies and the state treasury. If that relationship reveals that the agencies act, in effect, as a unitary creditor for non-bankruptcy purposes, the agencies should be treated as such in the bankruptcy context as well.

Section 101(27) includes Indian tribes as domestic governments within its definition of “governmental unit.”

Krystal Energy Company v. Navajo Nation · filed 2004-04-06(27)

The definition of “governmental unit” first lists a sub-set of all governmental bodies, but then adds a catch-all phrase, “or other foreign or domestic governments.” 11 U.S.C. § 101(27). Thus, all foreign and domestic governments, including but not limited to those particularly enumerated in the first part of the definition, are considered “governmental units” for the purpose of the Bankruptcy Code, and, under § 106(a), are subject to suit.

Section 101(27) includes a public housing authority that owns and operates a housing complex within the definition of a governmental unit.

In Re Valentin · filed 2004-05-10(27)

We find that, for purposes of section 525(a), RHA is a governmental unit which owns and operates the complex in which the Premises is located.

Section 101(27) includes a county tax claim bureau within the definition of a governmental unit.

Rosas v. Monroe County Tax Claim Bureau · filed 2004-05-14(27)

The MCTCB qualifies as a governmental unit under the Code.

Section 101(27) includes a privately owned housing complex within “governmental unit” when government policies, management, and control are significantly entwined with its operations.

In Re Oksentowicz · filed 2004-09-23(27)

The Court concludes that these factors establish significant entwinement with governmental policies, management and control, similar to that found in Marcano. ... Accordingly, the Court concludes that New Baltimore Place is a governmental unit subject to § 525(a).

Section 101(27) includes an attorney disciplinary commission that functions as an arm of a state court and carries out governmental duties within the definition of a governmental unit.

Attorney Grievance Commission v. Smith (In Re Smith) · filed 2004-11-12(27)

The Maryland Rules adopted by the Court of Appeals and made applicable to the Commission and its activities demonstrate that the Commission functions as an agent or arm of the Court of Appeals of Maryland, and it is therefore a governmental unit. Furthermore, the Commission serves an important government function in enforcing the statutory prohibitions against attorney misconduct, further meeting the definition of governmental unit.

Section 101(15) defines “entity” to include a person, so a natural person can qualify as an entity under the Bankruptcy Code.

Baldi v. Lynch (In Re McCook Metals, L.L.C.) · filed 2005-01-14(15)

Either term would be applicable to a natural person such as Lynch, since the Code defines “entity” as including "person.” 11 U.S.C. § 101(15).

Bankruptcy courts are governmental units and therefore entities under § 101(15) and (27).

Miller v. Snavely · filed 2005-02-01(15), (27)

11 U.S.C. § 101(15) defines an “entity” to include a “governmental unit.” A “governmental unit” is defined in 11 U.S.C. § 101(27) to include a department, agency or instru- mentality of the United States. Bankruptcy courts are “enti- ties” within the meaning of § 362(a) because they are governmental units.

Section 101 defines an entity to include a governmental unit, which includes a bankruptcy court.

In Re Douglas E. Miller, Debtor. Bonnie G. Snavely v. Douglas E. Miller, Debtor-Appellee · filed 2005-02-02(15), (27)

11 U.S.C. § 101(15) defines an “entity” to include a “governmental unit.” A “governmental unit” is defined in 11 U.S.C. § 101(27) to include a department, agency or instrumentality of the United States. Bankruptcy courts are “entities” within the meaning of § 362(a) because they are governmental units.

Section 101’s definitions of “entity” and “person” include individual debtors.

In Re Sawyer · filed 2005-03-30(15), (41)

The Court’s review of the term “entity” certainly encompasses the Debtors. 11 U.S.C. § 101, subsection 15 and 41 (2004).

Section 101(27) defines governmental units to include counties and state agencies.

Diaz v. Texas (In Re Gandy) · filed 2005-07-18(27)

In applying the “police and regulatory exception” to Mr. Gandy’s case, the plaintiffs—Harris County and the Texas Commission on Environmental Quality— are governmental units as defined by § 101(27).

Section 101 defines “entity” to include a “person” and “person” to include a corporation, making a bank an entity under § 542.

Calvin v. Wells Fargo Bank, N.A. (In Re Calvin) · filed 2005-08-25(15), (41)

The word “entity” is defined in § 101(15). This definition includes a “person,” which is also a defined term under § 101(41). The term “person” includes “corporations” such as the Bank. The combination of the preceding definitions brings the Bank within the purview of § 542 as an “entity”; therefore, the Bank must comply with the provisions of § 542(b).

Section 101(26) includes state departments and agencies in the definition of “governmental unit” for purposes of § 106’s sovereign-immunity provisions.

Davis v. Lake Erie Interlock, Inc. (In re Compugard Services, Inc.) · filed 2005-09-02(26)

When any of the entities defined under § 101(26)’s definition of “governmental unit” is in issue in a bankruptcy case, and enjoys sovereign immunity, it is subject to the waiver provisions of § 106.

Section 101(15)’s definition of “entity” excludes a bankruptcy estate and the trustee administering it in that case for purposes of the automatic stay.

In Re Mid-City Parking, Inc. · filed 2005-10-31(15)

The better interpretation holds that an automatically stayed “trust” or “estate” under § 101(15) includes neither the bankruptcy estate itself nor the trustee who administers it in that particular case.

Section 101(15) defines an entity to include a person.

Rainey v. Davenport (In Re Davenport) · filed 2006-02-02(15)

11 U.S.C. § 101(15) defines "entity” to include a person. Because Rainey is a person, he fits within the term "entity” as that term is used under 11 U.S.C. § 523(a)(6).

Section 101(27) excludes the United States trustee from the definition of a governmental unit for purposes of objecting to a plan under § 1129(d).

In Re Trans Max Technologies, Inc. · filed 2006-08-15(27)

In this circuit, the UST is not a governmental unit within the meaning of 11 U.S.C. § 101(27).

Section 101(27) excludes private qui tam relators from the definition of “governmental unit,” even when they sue on the government’s behalf.

United States Ex Rel. Fullington v. Parkway Hospital, Inc. · filed 2006-09-19(27)

On the other hand, the relator may not proceed with his claims against Parkway because he is not a “governmental unit” and, thus, may not take advantage of the § 362(b)(4) exception from the automatic bankruptcy stay.

Section 101(27) broadly defines a governmental unit to include an entity that carries out a governmental function.

In Re Arsi · filed 2006-11-01(27)

The legislative history of the subsection of the Bankruptcy Code defining “governmental unit” indicates that the term is to be construed in its broadest sense. The key to the determination is whether the department, agency or instrumentality carries out a governmental function.

Section 101(15) includes government agencies within the definition of “entity,” making a government creditor subject to the automatic stay.

In Re Hodges · filed 2007-02-28(15)

The Bankruptcy Code subjects the government, acting as a creditor, to the automatic stay provision, as it applies to all entities seeking to recover on pre-petition debts. The Bankruptcy Code at 11 U.S.C. § 101(15) defines “entities” as inclusive of government agencies.

Section 101(15) includes a debtor within the definition of “entity” for purposes of turnover under § 542(a).

In Re Minter-Higgins · filed 2007-03-23(15)

The Court deems a debtor to be an "entity” within this provision; See, 11 U.S.C. § 101(15) ["entity”]; 11 U.S.C. § 101(41) ["person”].

Section 101(27) includes states within the definition of a governmental unit.

California v. Atlantic Richfield Co. (In Re Methyl Tertiary Butyl Ether ("MTBE") Products Liability Litigation) · filed 2007-05-24(27)

The state plaintiffs clearly are governmental units. See 11 U.S.C. § 101(27).

Section 101(27) treats a U.S. trustee performing administrative duties as a governmental unit unless the trustee is serving as trustee of the bankruptcy estate.

In Re South Beach Securities, Inc. · filed 2007-11-01(27)

As a consequence, the U.S. trustee in this case is not “serving as a trustee in a case under this title” for purposes of section 101(27), he is a “governmental unit” under that section, and so he has standing under section 1129(d).

Section 101(27)’s definition of a governmental unit includes a state liquor authority.

Go West Entertainment, Inc. v. New York State Liquor Authority (In Re Go West Entertainment, Inc.) · filed 2008-05-14(27)

The SLA is a “governmental unit” under the Bankruptcy Code. 11 U.S.C. § 101(27).

Section 101(15) defines “entity” nonexclusively, allowing a group with an identity apart from its members to qualify.

In Re Washington Mutual, Inc. · filed 2009-12-02(15)

The Bankruptcy Code defines the term “entity” to include any "person, estate, trust, governmental unit, and United States trustee.” 11 U.S.C. § 101(15). The term “person” is defined to include an “individual, partnership, and corporation.” 11 U.S.C. § 101(41). By use of the word "includes,” the definition of "entity” is non-exclusive.

Section 101 defines “entity” to include a person and “person” to include an individual.

Surrey Investment Services, Inc. v. Smith · filed 2009-10-16(15), (41)

It provides simply that an “entity” may seek allowance of an administrative expense without reference to any specific type of entity. Smith qualifies as such an “entity.”

Section 101 includes a partnership within “person” and a person within “entity.”

In Re Energy Partners, Ltd. · filed 2009-12-31(15), (41)

Section 101(15) defines “entity” as including, among others, a “person.” 11 U.S.C. § 101(15). Section 101(41) defines “person” to include, among others, a “partnership.” 11 U.S.C. § 101(41). Birch Run, as a limited partnership, is therefore a “person,” which in turn means that Birch Run is an “entity” under Bankruptcy Rule 2016(a). Therefore, Birch Run has standing to seek “reimbursement of necessary expenses” pursuant to Rule 2016.

Section 101(15) defines “entity” nonexclusively, but a steering group with no legal identity apart from its members is not an entity under Rule 2019.

In Re Philadelphia Newspapers, LLC · filed 2010-02-04(15)

By resort to the word “includes,” the definition of the term “entity” is non-exclusive and not intended to be limiting. Though the phrase “Steering Group” is not expressly included in the Code’s definition of an entity, the Court relies on the persuasive authority of Black’s Law Dictionary to conclude that the Group is not an entity within the meaning of Rule 2019.

Section 101 defines “entity” and “debtor” so that an individual debtor can be both.

In Re Fleming · filed 2010-02-19(13), (15), (41)

“Entity,” which is a defined term, is a set of things, if you will, that includes all individuals, partnerships, corporations, estates, trusts, governmental units, and the United States Trustee. 11 U.S.C. §§ 101(15) and (41). “Debtor,” in turn, is a subset of this larger group that includes only individuals, partnerships, corporations, and municipalities. 11 U.S.C. §§ 101(13) and (41). Consequently, it follows that an individual like Mr. Fleming or Ms. Fleming can be both an “entity” and a “debtor” under the Code without contradiction.

Section 101(27) excludes a U.S. Trustee from the definition of “governmental unit” only while the U.S. Trustee is serving as trustee in a bankruptcy case.

In Re South Beach Securities, Inc. · filed 2010-05-19(27)

In so ruling, the court overlooked section 101(27) of the Bankruptcy Code, the section we just quoted that makes clear that the U.S. Trustee is not a governmental unit only when he is acting as a trustee in bankruptcy.

Section 101(27) includes federal agencies within the definition of a governmental unit.

US INTERN. TRADE COM'N v. Jaffe · filed 2010-06-28(27)

To begin with, there can be no dispute that the ITC § 337 investigation involving Qimonda is brought by a "governmental unit," which is defined by the Bankruptcy Code to include a "department, agency, or instrumentality of the United States." [9] 11 U.S.C. § 101(27). This is so because the International Trade Commission is an independent federal agency created by Congress.

Section 101(27) includes federal agencies such as the International Trade Commission within the definition of “governmental unit.”

United States International Trade Commission v. Jaffe · filed 2010-06-28(27)

To begin with, there can be no dispute that the ITC § 337 investigation involving Qimonda is brought by a “governmental unit,” which is defined by the Bankruptcy Code to include a “department, agency, or instrumentality of the United States.” ... This is so because the International Trade Commission is an independent federal agency created by Congress.

Section 101(21B) identifies the FDIC as the federal depository institutions regulatory agency for a State nonmember insured bank.

In Re Colonial Bancgroup, Inc. · filed 2010-09-01(21B)

11 U.S.C. § 101(21B) defines the term “Federal depository institutions regulatory agency.” With respect to an insured depository institution for which no receiver has been appointed, the Federal depository institutions regulatory agency is “the appropriate Federal banking agency.” In the case of a State nonmember insured bank, the “appropriate Federal banking agency” is the FDIC. 12 U.S.C. § 1813(q). If a receiver has been appointed, the federal depository institutions regulatory agency is the FDIC. Therefore, at all relevant times in this case, the Federal depository institutions regulatory agency was the FDIC.

Section 101(27) excludes a private qui tam relator from the definition of “governmental unit,” even when the relator acts on the government’s behalf.

United States Ex Rel. Kolbeck v. Point Blank Solutions, Inc. · filed 2011-02-01(27)

Nowhere in the statutory definition of “governmental unit” is there any reference to a private citizen or entity acting on behalf of the government, such as a qui tam relator in an FCA action.

Section 101(27) defines “governmental unit” to include the United States and its agencies, including the IRS.

Equipment Acquisition Resources, Inc. v. United States (In Re Equipment Acquisition Resources, Inc.) · filed 2011-06-22(27)

Focusing on the statutory language itself, the Court notes that the Code defines the term “governmental unit” to include, inter alia, the United States or a “department, agency, or instrumentality of the United States.” 11 U.S.C. § 101(27). The instant motion is brought by the United States on behalf of one of its agencies, the IRS. Accordingly, both the United States and the IRS are “governmental unit[s]” for purposes of § 106(a)(1).

Section 101(27) includes Indian tribes within the definition of governmental unit.

In Re Platinum Oil Properties, LLC · filed 2011-08-12(27)

The language “or other foreign or domestic government” found in 11 U.S.C. § 101(27) includes Indian tribes, such that 11 U.S.C. § 106 together with 11 U.S.C. § 101(27) embodies Congress’ clear and unequivocal abrogation of tribal sovereign immunity.

Under § 101(27), a private pension trustee and a government-created pension protection fund acting for private claimants are not governmental units during the assessment period.

In Re Nortel Networks, Inc. · filed 2011-12-29(27)

Accordingly, neither the Trustee nor PPF is a governmental unit during the assessment period for the purposes of the police power exception.

Section 101(27) does not classify a court-appointed receiver as a governmental unit unless the receiver is a governmental instrumentality.

In Re Jefferson County, Ala. · filed 2012-01-06(27)

Under § 101(27), the Receiver is not a governmental unit unless it is an instrumentality of the Alabama court. Case law demonstrates the Receiver is not within this definition.

Section 101(15) defines “entity” to include a person, so a debtor can be an entity that files a proof of claim.

Oudomsouk v. Bank of America, N.A. (In re Oudomsouk) · filed 2012-11-19(15)

Entity is a defined term in the Bankruptcy Code, and “includes persons, estate, trust, governmental unit, and United States Trustees.” 11 U.S.C. § 101(15). ... Based on the plain definition, an “entity” filed a proof of claim in this case.

Section 101(15) includes governmental units within the definition of an “entity.”

Majestic Star Casino, LLC v. Barden Development, Inc. · filed 2013-05-21(15)

The IRS is subject to that power as an “entity” referred to in specific provisions of the Code, because that term expressly includes a “governmental unit.” 11 U.S.C. § 101(15).

Section 101(52) treats Puerto Rico as a State for bankruptcy purposes.

Lopez v. Department of Treasury ex rel. Rodriguez (In re Lopez) · filed 2013-04-26(52)

Puerto Rico is a considered a State for bankruptcy purposes pursuant to 11 U.S.C. § 101(52).

Section 101(27) does not treat a private environmental group as a governmental unit when it pursues a complaint independently, without direction from a government agency.

In re Edison Mission Energy · filed 2013-11-19(27)

The Court finds that the police power exception does not apply herein, as the Sierra Club is not a “governmental unit” as defined by Section 362(b)(4) of Bankruptcy Code.

Section 101(27) includes the Florida Bar, an arm of the Supreme Court of Florida, within the definition of a governmental unit.

Tobkin v. Florida Bar · filed 2014-01-10(27)

Thus, this Court agrees with the Bankruptcy Court’s conclusion that the Florida Bar was created as an arm of the Supreme Court of Florida and is therefore a governmental unit.

Sections 101(15) and (41) include a law firm within the Bankruptcy Code’s definition of an entity.

In re R.L. Adkins Corp. · filed 2014-02-07(15), (41)

Kelly Hart is an entity, 11 U.S.C. §§ 101(15), (41); the (b)(4) “entity” need not be the (b)(3)(D) “creditor.”

A nonprofit community mental health center is not a governmental unit under § 101(27) when it lacks sovereign powers and state control over its daily operations.

Kentucky Employees Retirement System v. Seven Counties Services, Inc. (In re Seven Counties Services, Inc.) · filed 2014-05-30(27)

The extensive factual findings lead to the conclusion that Debtor is not a “governmental unit” under 11 U.S.C. § 101(27). The evidence demonstrates that Debtor is a “person” as defined in 11 U.S.C. § 101(41).

Section 101(52) includes Puerto Rico as a state for bankruptcy purposes, except when defining who may be a Chapter 9 debtor.

Rivera v. Lake Berkley Resort Master Ass'n (In re Rivera) · filed 2014-05-29(52)

Section 101(52) of the Bankruptcy Code includes Puerto Rico as a “state” for bankruptcy purposes, “except for the purpose of defining who may be a debtor under [its] Chapter 9”.

A debtor is an entity that may request adequate protection under § 363(e).

In re Payne · filed 2014-05-30(15)

A debtor qualifies as an “entity” that may invoke § 363(e).

Section 101(27) includes the Florida Bar as a governmental unit when it acts in attorney discipline.

Tobkin v. The Florida Bar · filed 2014-08-28(27)

We find that the bankruptcy court did not err in concluding that the Bar is a governmental unit.

Section 101(27) defines “governmental unit” to include state agencies and instrumentalities, including the Texas Higher Education Coordinating Board.

Corletta v. Texas Higher Education Coordinating Board · filed 2015-05-19(27)

As previously stated, any “department, agency, or instrumentality of ... a State” is considered a “governmental unit” under the Bankruptcy Code. 11 U.S.C. § 101(27). Despite Corletta’s arguments to the contrary, the THECB clearly falls under this definition.

Section 101(15) defines “entity” broadly enough to include a person.

Vyshedsky v. Soliman (In re Soliman) · filed 2015-10-22(15)

The word "entity” is broader and inclusive of the word "person.”

Section 101(27) includes an arm of a state supreme court within the definition of a governmental unit.

Netzer v. Office of Lawyer Regulation (In re Netzer) · filed 2016-02-03(27)

This conclusion is also supported by the plain language of the Wisconsin Supreme Court Rules, by 11 U.S.C. § 101(27), and by state court jurisprudence. OLR is an arm of the Wisconsin Supreme Court and is a governmental unit.

Section 101(27) does not treat a private nonprofit as a governmental unit merely because it receives public funding and is subject to state oversight.

Kentucky Employees Retirement System v. Seven Counties Services, Inc. · filed 2016-03-31(27)

To begin, Seven Counties could be considered a governmental unit only if it qualifies as a “department, agency, or instrumentality” of the federal government, Kentucky, or a municipality.

Section 101(27)’s definition of a governmental unit includes the FAA.

Wallaesa v. Federal Aviation Administration · filed 2016-06-10(27)

The FAA is a governmental unit, see 11 U.S.C. § 101(27) (defining “governmental unit”), and the civil penalty proceeding against Wallaesa enforced the Agency’s regulatory powers over matters of ... safety, see H.R. Rep. No. 95-595, at 342 (1977) (identifying safety as an object of police and regulatory powers).

Section 101(27) includes a state instrumentality carrying out a governmental function within the definition of a governmental unit.

Hopkins Fabrication, LLC · filed 2020-02-07(27)

Given the broad definition of a governmental unit, the Court finds that the Second Injury Fund is a “department, agency, or instrumentality” of Connecticut and is therefore a governmental unit under section 101(27).

Section 101(27)’s definition of governmental unit covers the Department of Education and its student loan servicers.

Sharrell D. Reed · filed 2020-03-20(27)

The Department and its servicers in this case are governmental units as defined in § 101(27), and § 106(a) unmistakably abrogates the Department’s sovereign immunity.

Section 101(27) includes federal credit unions as governmental units because they are instrumentalities of the United States.

Arthur L Marquez and Victoria E Marquez · filed 2020-09-30(27)

Having considered the parties’ submissions, and being otherwise sufficiently informed, the Court concludes that SLFCU is a “governmental unit” within the meaning of 11 U.S.C. § 101(27).

Section 101(15) defines “entity” to include a person.

Joseph E Smith and Dena D Smith · filed 2022-02-23(15)

Likewise, the second element is satisfied because Mr. Heitmann is an entity, which is defined in § 101(15) to include a “person.”

For purposes of corporate discharge, § 101(9) covers the debtor LLCs as corporations, and § 101(27) covers the SEC as a domestic governmental unit.

U.S. Securities and Exchange Commission v. Greenpoint Tactical Income Fund LLC · filed 2022-07-15(9), (27)

The debtor-defendants are “corporations” for purposes of §1141(d). See 11 U.S.C. §101(9). And the SEC is a domestic “governmental unit”. See §101(27).

Section 101 defines “entity” to include persons and “person” to include individuals and corporations.

Hamby v. Fouts · filed 2022-11-29(15), (41)

The Bankruptcy Code broadly defines “entity” to include a person, estate, trust, governmental unit, and the United States Trustee, and further defines “person” to include individuals and artificial organizations, such as corporations.

Section 101(27) includes federally recognized Indian tribes within its definition of “governmental unit.”

Lac du Flambeau Band of Lake Superior Chippewa Indians v. Coughlin · filed 2023-06-15(27)

Accordingly, we find that, by cou- pling foreign and domestic together, and placing the pair at the end of an extensive list, Congress unmistakably in- tended to cover all governments in §101(27)’s definition, whatever their location, nature, or type.

Section 101(27) includes municipalities in the definition of “governmental unit.”

City Wide Community Development Corporation v. City of Dallas · filed 2023-10-06(27)

“Municipalities” are explicitly included within the definition of the term “governmental unit,” as referenced in section 106(b).

Section 101(15) defines “entity” to include a bankruptcy estate.

Ho Wan Kwok · filed 2025-02-03(15)

The estate is an “entity”, which may request protection of its confidential commercial information.

Section 101(14) defines “entity” to include a governmental unit.

In Re Penland · filed 1981-06-15(14)

The Bankruptcy Code defines entity as a term which includes “person, estate, trust, governmental unit." 11 U.S.C. § 101(14). [emphasis added]. Neither party disputes that the SSA is a governmental unit and thus is included within the term “entity” for the purposes of 11 U.S.C. § 1325(b).

Section 101(21) defines “governmental unit” to include a state, so Bankruptcy Code provisions using that definition can apply to states.

Mcvey Trucking, Inc. v. Secretary Of State Of Illinois · filed 1987-02-13(21)

Section 101(21) of the Code, 11 U.S.C. Sec. 101(21) (1982), further defines a "governmental unit" to include a "State." ... In light of the express statutory language and the indisputable evidence contained in the legislative history, we are "certain" that in enacting Sec. 547(b), as defined by Sec. 101(21) and Sec. 106(c), Congress intended to create a cause of action for money damages enforceable against a state in federal court.

Section 101 includes persons within the definition of entity and corporations within the definition of person.

Mercury Marine Acceptance Corp. v. Cheslock (In re Cheslock) · filed 1992-12-04(15), (41)

"Entity" includes persons. See 11 U.S.C. § 101(15). "Person" in turn includes corporations. See 11 U.S.C. § 101(41).

Section 101(27) treats a public housing authority as a governmental unit.

Housing Authority of New Orleans v. Eason · filed 2009-03-04(27)

However, we disagree with HANO's assessment once the following facts are considered: ... (6) the applicable jurisprudence, as stated in Stoltz, unambiguously sets forth that entities, such as HANO, are deemed governmental entities — and prohibits evictions solely on the basis of non-payment of rent under § 525(a).

Section 101(27) includes a state and an instrumentality of a state within the definition of a governmental unit.

Slayton v. White (In Re Slayton) · filed 2009-08-07(27)

Under section 106(a)(1), a governmental unit (defined in section 101(27) to include a “State” and an “instrumentality of ... a State,” 11 U.S.C. § 101(27)) has no immunity with respect to section “524 ... of this title”— the section imposing the discharge injunction. ... The Secretary, then, has immunity only from the Slaytons’ punitive damage claim in Count I.

Section 101 defines an entity to include a governmental unit and a governmental unit to include a municipality.

Wcislak v. City of Perrysburg (In Re Wcislak) · filed 2010-10-18(15), (27)

The stay is effective against “all entities,” including municipalities such as the Defendant, the City of Perrysburg, Ohio. 11 U.S.C. § 362(a), § 101(15) (defining entity to include a “governmental unit.”); 11 U.S.C. § 101(27) (defining a “governmental unit” to include “a municipality”).

Section 101(2) treats a person who controls the debtor entities as an affiliate.

In re Allegro Law LLC · filed 2017-03-29(2)

Based upon findings of fact made in Adversary Proceeding 11-3007, the Court finds here that McCallan, Allegro Law, and Allegro Financial Services are affiliates within the meaning of 11 U.S.C. § 101(2), as McCallan controlled both entities.

Section 101(2) treats a debtor’s wholly owned subsidiaries as affiliates.

In re Gilbert · filed 2015-07-27(2)

Here, the Debtor’s Statement of Related Cases information Required by LBR 1015-2 filed in his case failed to disclose the prior bankruptcy filings by the Debtor’s wholly owned subsidiaries, Ridge-line and Sarduis, which are affiliates of the Debtor pursuant to 11 U.S.C. section 101(2).

Section 101(2)(C) can treat a limited partnership as a debtor’s affiliate when the debtor operates it under a partnership agreement through a wholly owned shell entity.

Templeton v. O'Cheskey · filed 2015-06-08(2)(C)

Accordingly, we hold that these agreements were operating agreements “by” AHF, as the wholly- owned subsidiaries were only shell entities and, in the words of the Bankruptcy Court, “conduit[s]” through which AHF acted.

Section 101(2)(B) defines an affiliate to include a corporation in which an entity holds at least 20% when that entity also controls at least 20% of the debtor.

In Re Palmer Lake Plaza, LLC · filed 2012-04-16(2)(B)

The “affiliate” of a debtor is statutorily defined as including a corporation which features a measure of common ownership or control. See 11 U.S.C. § 101(2)(B) (“affiliate” includes a corporation in which at least a 20% interest is held by an “entity” which also controls at least 20% of the debtor). Consequently, the debtor was at least statutorily justified in filing the case in this district.

Section 101(2)(B) defines when a corporation is a debtor’s affiliate, allowing the corporation’s pending bankruptcy case to support venue for the debtor’s case.

Crown Oil & Wax Co. of Delaware v. Gilece (In Re Gilece) · filed 1980-01-11(2)(B)

Nonetheless, the debtor’s Chapter 11 petition for relief was properly filed in this district pursuant to 28 U.S.C. § 1472(2) and 11 U.S.C. § 101(2)(B), since an “affiliate” of the debtor, Crown, currently has a reopened case pending in this district.

Section 101(2)(B) includes a corporation as an affiliate when an entity that indirectly owns or controls the debtor’s voting stock also owns or controls the corporation’s voting stock.

In Re Petroleum Tank Lines, Inc. · filed 1981-04-13(2)(B)

In any event, it is clear that Mr. Dunn at the very least indirectly owns or controls the stock of PTL within the meaning of § 101(2)(B) and therefore, Upstate is an affiliate of PTL.

Section 101(2)(C) can make a company the debtor’s affiliate when an agreement designates the debtor to run its business, even if the company has done little business.

Matter of Reynolds · filed 1981-08-14(2)(C)

The fact remains, however, that under the Employment Agreement, Mrs. Reynolds is the person designated to run the business of LMC. It also appears that what little LMC has done has been directed by Mrs. Reynolds. The court concludes that LMC is an affiliate of Mrs. Reynolds, and that venue in this court is proper, pursuant to 28 U.S.C. § 1472(2).

A debtor’s wholly owned subsidiaries qualify as affiliates under § 101(2).

In Re World of English, N.V. · filed 1982-01-27(2)

Both- WOE and C&S are 100 percent owned subsidiaries of International Horizons, Inc., which is currently a debtor properly before this Court. Therefore, venue is proper in the Northern District of Georgia despite the fact that the property of WOE and C&S is not located in this district.

Section 101(2)(B) includes corporations under sufficient common ownership in the definition of affiliate.

In Re H & S Transportation Co. · filed 1982-04-23(2)(B)

In the present case, J.W. Armstrong owns 100% of Inland and is a 50% shareholder in both River Line and River Merchandising. Accordingly, all three of these debtor corporations are affiliates as defined by 11 U.S.C. § 101(2)(B).

Section 101(2)(B) defines a corporation as an affiliate when a common owner holds at least 20 percent of its voting stock and at least 20 percent of the debtor’s voting stock.

In Re Queen City Grain Co. · filed 1983-08-19(2)(B)

We find that the uncontroverted facts presented in the Geneva Bobb affidavit brings this case squarely within the definition appearing at 11 U.S.C. § 101(2) and conclude that this case for venue purposes was properly filed in Cincinnati.

Section 101(2)(A) treats creditors who together own thirty percent of a debtor’s voting stock as affiliates.

In Re Wilmington Nursery Co., Inc. · filed 1984-02-02(2)(A)

The Defendants are “affiliates” of the Debtor (11 U.S.C. § 101(2)(A)) by virtue of their ownership together of thirty (30%) per cent of the Debtor’s voting stock. As affiliates, the Defendants are “insiders” of the Debtor (11 U.S.C. § 101(25)(E)).

Section 101(2)(B) includes a corporation as an affiliate when an entity that controls at least 20% of the debtor’s voting stock also controls at least 20% of that corporation’s voting stock.

In Re Labelle Industries, Inc. · filed 1984-11-16(2)(B)

Under this statutory definition Comet was an affiliate of Labelle because it was owned and controlled by John Hogan who also owned and controlled more than 20% of Labelle’s stock.

Section 101(2)(B) treats a corporation as a debtor’s affiliate when the same person owns or controls more than 20% of the voting securities of each corporation.

Beemer v. Crandon Enterprises, Inc. (In Re Holly Hill Medical Center, Inc.) · filed 1985-10-04(2)(B)

Based on this ownership and control by Gary Crandon of both debt- or corporation and Crandon Enterprises, Inc., Crandon Enterprises, Inc., is an affiliate of debtor corporation within- the meaning of 11 U.S.C. § 101(2)(B).

Section 101(2) treats a wholly owned subsidiary and its parent as affiliates.

In Re Pope Vineyards · filed 1988-05-02(2)

In its response in opposition to the motion to transfer venue the debtor explained that Buttes and Pope Vineyards are “affiliates” as that term is defined in 11 U.S.C. § 101(2). ... The debtor is correct. Because Pope Vineyards and Buttes are “affiliates” within the meaning of the statute, the case was concededly properly filed in this district.

Section 101(2)(A) measures the 20 percent threshold for affiliate status by voting power when shares carry different voting rights.

UVAS Farming Corp. v. Laviana Investments, N v. (In Re UVAS Farming Corp.) · filed 1988-08-25(2)(A)

Taking the Congressional concept of “opporunity to control,” the Court holds that voting power is the appropriate measure of percentage of ownership for affiliate insider purposes.

Section 101(2) treats companies owned by the same parent as affiliates.

In Re Frontier Airlines, Inc. · filed 1988-12-12(2)

New York Air is a wholly-owned subsidiary of Continental, as is Holdings, one of the Debtors herein. As such, New York Air is an “affiliate” of the Debtors herein within the meaning of 11 U.S.C. § 101(2).

Under § 101(2)(D), operating a debtor’s business or assets requires the debtor’s consent; a hostile takeover does not make the creditor an affiliate.

Orsa Associates, Inc. v. MBA Financial, Inc. (In Re Orsa Associates) · filed 1989-04-26(2)(D)

We therefore believe that the “operation” of the business or assets of the Debtor referenced under § 101(2)(D) contemplates activity done with the consent of the debtor, rather than, as here, a hostile takeover of the business and assets of an adversary.

Section 101(2) treats a corporation and owners of at least 20 percent of its voting securities as affiliates of each other.

In Re Ridgely Communications, Inc. · filed 1989-10-26(2)(A), (B)

According to the definition of “affiliate” contained in Section 101(2) of the Bankruptcy Code, the Kram-ers and Ridgely are affiliates of each other.

Section 101(2)(B) treats corporations as affiliates when the same entity controls at least 20 percent of each corporation’s voting securities.

Gray v. Jefferson Loan & Investment Bank (In Re Commercial Management Service, Inc.) · filed 1991-05-17(2)(B)

It is undisputed that Lolicata was a director, officer, and 50% shareholder of both FES and CMS. Consequently, FES and CMS are affiliates as that term is defined in the Bankruptcy Code.

Section 101(2)(A) does not make separate limited partnerships affiliates merely because a trust holds indirect interests in their general partners.

Matter of Sporting Club at Illinois Center · filed 1991-10-10(2)(A)

Such an indirect relationship does not come within § 101(2)(A) so as to confer proper venue in this district.

A corporation is an affiliate of a debtor when a common entity directly or indirectly owns at least 20% of each company’s voting securities, even if the companies own no shares in each other.

Matter of Emerson Radio Corp. · filed 1994-09-15(2)(B)

A review of the Jurick Group’s papers reveals that FIL is indeed an “affiliate” of Emerson as that term is defined in 101(2)(B) because at least 20% of the voting stock of both FIL and Emerson is directly or indirectly owned by Centralinvest, S.A., a Luxembourg corporation. Noted specifically, Centralinvest owns directly 20% of FIL and 100% of FIN; FIN, for its part, owns approximately 50% of the common shares of Emerson. Thus, it is clear that FIL is affiliated with Emerson for the purposes of Rule 1014(b) based on the level of Centralinvest’s ownership interest in both companies. This is so even though FIL and Emerson do not own stock in one another.

A joint venture is a debtor's affiliate when substantially all its property is to be operated under an operating agreement with the debtor.

Jenkins v. Tomlinson (In Re Basin Resources Corp.) · filed 1996-01-17(2)(C)

Regardless, the joint venture agreements provided that substantially all of the property of the joint ventures was to be operated under an operating agreement with the Debtor, and thus they are affiliates of the Debtor pursuant to 11 U.S.C. § 101(2)(C).

Section 101(2) requires direct or indirect equity ownership to establish control for the affiliate definition; an official position alone is insufficient.

Agresti v. Ebar East, Inc. (In Re Elephant Bar Restaurant, Inc.) · filed 1996-06-07(2)

First, this Court holds, as a matter of law, that “control,” as that term is used in 11 U.S.C. § 101(2), can only be attained by way of equity ownership, either direct or indirect (ie., tiered), and not by mere virtue of an official position.

Section 101(2)(A) defines an affiliate to include an entity that owns at least 20 percent of a debtor’s voting securities.

Corbett v. MacDonald Moving Services, Inc. · filed 1997-08-08(2)(A)

The Code defines an “affiliate” as an “entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor____ ” 11 U.S.C. § 101(2)(A). MacDonald is therefore an Affiliate, and is in the class of persons that § 13.2 purports to discharge.

The fiduciary exception to the affiliate definition covers only holders who lack the power to decide how to vote the securities.

In Re Ben Franklin Retail Stores, Inc. · filed 1997-11-04(2)(A)(i)

That exclusion, however, is not of all fiduciaries, but only of fiduciaries without the power to decide how to vote — in other words, nominal holders.

Section 101(2)’s definition of affiliate can be applied with § 105(a) to treat financially intertwined debtors as affiliates for a Rule 1014(b) venue decision.

In Re Raytech Corp. · filed 1998-07-01(2)

A literal reading of Rule 1014(b) would frustrate that policy by ignoring the financially intertwined relationship between Rayteeh and the Raymark entities. Therefore, in determining whether Rule 1014(b) has been satisfied, this court will look to the purpose of the rule rather than its literal language. Indeed, since Rule 1014(b) is intended to avoid inefficiencies and waste of judicial and other resources, that construction is mandated in these cases and the use of § 105(a) to achieve that result is warranted. ... Accordingly, Raymark is an affiliate of Ray-tech.

Section 101(2) includes an entity that indirectly owns or controls at least 20 percent of a debtor’s outstanding voting securities within its definition of an affiliate.

In Re Einstein/Noah Bagel Corp. · filed 2000-08-07(2)

ENBC, through ENBPI, its wholly owned subsidiary, “controls” or indirectly "owns” twenty percent or more of the outstanding voting securities (the general partner interests) of the Debtor, Bagel Partners. 11 U.S.C. § 101(2).

An entity that owns at least 20% of a debtor’s voting securities is an affiliate even if it lacks the power to vote them.

In Re Interlink Home Health Care, Inc. · filed 2002-09-12(2)(A)

Based on the preceding analysis, the Court concludes that an entity that owns 20% or more of the voting securities of a chapter 11 debtor is an affiliate of the debtor, whether or not it has the power to vote those securities.

Section 101(2) defines affiliate by enumerated categories; a debtor’s spouse does not qualify solely by marriage.

In Re Feltman · filed 2002-11-12(2)

To qualify as an “affiliate” of a debtor, it is not enough merely to be a spouse of the debtor; the potential “affiliate” must satisfy the requirements of one of the enumerated categories of § 101(2).

Section 101’s affiliate and insider definitions do not make a company an insider merely because it shares an owner with the debtor; the court required control between the companies.

Serrano v. Gulf Chemical Corp. (In Re Caribbean Petroleum LP) · filed 2005-03-31(2), (31)

An “affiliate,” as defined by the bankruptcy code, is an entity that controls, either directly or indirectly, the debtor or is controlled, either directly or indirectly, by the debtor. ... There is no indication that defendant has any control over any of the debtors or vice versa. Therefore, based on the facts of record, defendant is not an “affiliate” and, thus, not an “Insider.”

Section 101(2) requires an entity to hold at least 20% of a debtor’s outstanding voting securities to qualify as an affiliate under that part of the definition.

OHC Liquidation Trust v. Credit Suisse First Boston (In Re Oakwood Homes Corp.) · filed 2006-03-31(2)

Aside from 17% being less than 20%, the plaintiff fails to cite any authority that supports the view that warrants constitute "outstanding voting securities” under the Bankruptcy Code.

Section 101(2) treats a company that owns at least 20% of a debtor’s stock indirectly through its parent as an affiliate.

Markus v. Fried (In Re Geneva Steel LLC) · filed 2008-05-14(2)

3. Because AFCO owned, at all times relevant, at least 20% of the stock of Geneva Holdings Corp. which, in turn, owns 100% of WFLLC’s stock, AFCO is an affiliate of WFLLC under 11 U.S.C. § 101(2).

Section 101(2)(B) defines affiliates by reference to corporations and therefore does not include limited partnerships.

In Re Semcrude, LP · filed 2010-07-16(2)(B)

SGLP is not a corporation, however, and section 101(2)(B) is limited to corporations. The Bankruptcy Code's definition of "corporation" explicitly excludes limited partnerships: "The term corporation ... does not include limited partnership." 11 U.S.C. § 101(9)(B). Subsection (B) does not apply.

Section 101(2)(C) includes within the definition of affiliate a person whose business is operated under an operating agreement by a debtor.

Official Unsecured Creditors' Committee of Broadstripe, LLC Ex Rel. Estate of Broadstripe, LLC v. Highland Capital Manag · filed 2010-09-02(2)(C)

Furthermore, the Highland Funds are "person[s]” whose business is operated by HCMLP under a management agreement.

Section 101(2)(C) does not treat an entity as a debtor’s affiliate merely because the debtor controls a party to an operating agreement.

In Re Washington Mutual, Inc. · filed 2011-12-20(2)(C)

The Debtors provide no support for their contention that mere “control” of an entity is sufficient to ignore its legal separateness. Consequently, the Court rejects this argument as beyond the plain meaning of the definition of affiliate in section 101(2)(C).

Section 101(2)(B) requires an affiliate under its horizontal ownership test to be a corporation, so limited partnerships do not qualify.

In re Investors Capital Partners II, LP · filed 2013-03-06(2)(B)

Additionally, the Court agrees with the Banks that in order for the Debtors to be affiliates under the horizontal test of 11 U.S.C. § 101(2)(B), the affiliate must be a “corporation.” The Bankruptcy Code specifically excludes limited partnerships from the definition of corporation under 11 U.S.C. § 101(9)(B). See also, In re Maruki, 97 B.R. at 169. Since none of the Debtors’ limited partnerships are “corporations”, they cannot avail themselves of 11 U.S.C. § 101(2)(B).

Section 101’s affiliate and insider definitions do not make a bank an insider of a debtor merely because a person owns an interest in both.

In re Texas Star Refreshments, LLC · filed 2013-03-22(2)(A), (31)(E)

First Bank is not an affiliate. Rogers meets the definition of affiliate as he owns more than 20% of TSR. But First Bank is not an affiliate of Rogers; the definition does not so apply, and CFG’s analysis does not follow from the statute.

Section 101(2) includes a person who is an indirect affiliate of a debtor through ownership of an intermediary entity.

In re Barrington Spring House, LLC · filed 2014-04-11(2)

That distinction was not addressed by the parties, but the definition of "affiliate” contained in 11 U.S.C. § 101(2) encompasses indirect affiliates, so the distinction appears to be without consequence.

Section 101(2)(C) does not classify the non-debtor mortgage securitization trusts in this case as affiliates of a debtor.

In re Lehman Bros. Holdings Inc. · filed 2014-07-28(2)(C)

Contrary to the Debtors' passing suggestion at footnote 12 of the Objection, the Trusts are not "affiliates” of a Debtor under section 101 (2)(C) of the Bankruptcy Code and, accordingly, the "of an affiliate” language in section 510(b) is inapplicable.

Section 101(2)(B) treats corporations as affiliates of a debtor when the same entity directly or indirectly owns at least 20% of the voting securities of each.

Burtch v. Opus, LLC (In re Opus East, LLC) · filed 2015-03-23(2)(B)

In this case, Corp, Core, Northwest, and A & E all have a horizontal relationship with the Debtor because the Trusts own, directly or indirectly, more than 20% of them and the Trusts also indirectly own more than 20% of the Debtor. Consequently, the Court concludes that Corp, Core, Northwest, and A & E are statutory insiders of the Debtor.

Section 101(2)(C) can treat an entity as a debtor’s affiliate when the debtor operates it through a shell subsidiary under an operating agreement, even if the debtor is not a party to the agreement.

Templeton v. O'Cheskey (In Re American Housing Foundation) · filed 2015-04-28(2)(C)

These cases—to which we are not bound—have applied unduly strict interpretations of the phrase “agreement by a debtor,” 11 U.S.C. § 101(2)(C), ignoring that an agreement may functionally be “by” the debtor even where the debtor is not a party to the agreement.

Under § 101(2)(C), an operating agreement can be “by” a debtor when the debtor acts through a shell subsidiary, even if the debtor is not a party to the agreement.

Templeton v. O'Cheskey · filed 2015-05-12(2)(C)

These cases—to which we are not bound—have applied unduly strict interpretations of the phrase “agreement by a debtor,” 11 U.S.C. § 101(2)(C), ignoring that an agreement may functionally be “by” the debtor even where the debtor is not a party to the agreement.

Section 101(2)(C) requires an agreement between a debtor and a nondebtor entity for that entity to qualify as an affiliate under its operating agreement definition.

In re Fah Liquidating Corp. · filed 2017-01-10(2)(C)

Here, the facts do not support finding that any of the Special Purpose Vehicles were affiliates of the Debtors under section 101(2)(C) because the Trustee has not shown the threshold requirement that a contract exists between a Special Purpose Vehicle and the Debtors.

A company is a debtor's affiliate when a common parent owns more than 20% of each entity.

In re Asanda Air II LLC · filed 2019-04-24(2)(B)

Concept Heaven owns 70.74% of the outstanding interests of the Debtor and 40% of the outstanding interests of RelateLOOP; thus, RelateLOOP meets the definition of "affiliate" within the meaning of 11 U.S.C. § 101(2)(B).

The court found insufficient evidence that diverted funds would have been invested in a debtor’s affiliate under § 101(2)(B).

53 Stanhope LLC · filed 2021-02-19(2)(B)

It is quite possible that the allegedly fraudulently transferred funds were diverted from being invested in an affiliate of a Debtor, as defined by section 101(2)(B), especially under the logic of Templeton v. O’Cheskey (In re Am. House Found.), 785 F.3d 143, 155-57 (5th Cir. 2015), which reads “affiliate” more broadly than the two Delaware cases previously cited to include entities under the control of an affiliate. However, the Debtors have not made such a showing.

Section 101(2)’s definition of affiliate can cover a purchaser’s subsidiary when a bankruptcy plan adopts that definition.

Ditech Holding Corporation · filed 2021-08-20(2)

Shellpoint is an “affiliate” of New Residential under section 101(2) of the Bankruptcy Code.

Section 101(2)(A) bases affiliate status on ownership, control, or voting power over at least 20 percent of a debtor’s outstanding voting securities; common ownership alone is insufficient.

Arete Creditors Litigation Trust v. TriCounty Family Medical Care Group, LLC · filed 2022-02-07(2)(A)

The Trust is wrong because common ownership does not create an affiliate relationship. The affiliate definition focuses on who owns, controls, or holds the power to vote at least 20 percent of the outstanding voting securities of the debtor, not on ownership interests in the debtor. Ownership interest is not synonymous with voting shares.

Section 101(2)(A) defines an affiliate to include an entity that owns 20 percent or more of a debtor corporation’s outstanding voting securities.

Bula Developments, Inc. · filed 2025-02-06(2)(A)

Mora’s status as a 25 percent shareholder qualifies her as an “affiliate” for purposes of Rule 1014(b)(1)(D) because she is an entity that owns 20 percent or more of the outstanding voting securities of the debtor corporation. 11 U.S.C. § 101(2)(A).

Section 101(2)(B) defines affiliate status through corporate voting securities ownership or control and does not cover an individual creditor.

Ricardo Castillo Molina · filed 2026-02-09(2)(B)

Thus, Lopes, an individual, cannot be an affiliate to Molina under § 101(2)(B). Lopes Law is also not an affiliate under § 101(2)(B) because Molina does not control, own, or hold with the power to vote twenty percent or more of Lopes Law’s voting securities.

Section 101(2)(B) treats corporations as affiliates when the same entity owns at least 20 percent of each corporation’s voting securities.

In Re Seton Chase Associates, Inc. · filed 1992-06-04(2)(B)

In an Agreed Stipulation of Facts and Admissibility of Exhibits, entered into by the attorney’s for both the Debtor and the FDIC, it was agreed that the Debtor and W.T. Associates are affiliates as defined by § 101(2), in that Chaim Berger owns in excess of twenty percent of the voting securities of each company, and therefore, venue in the Eastern District of New York is proper pursuant to 28 U.S.C. § 1408(1). Accordingly, this Court finds that the filing of the petition in this District was proper and that the seminal issue of proper venue has been met.

An individual who owns the debtor corporations can qualify as an affiliate under § 101(2)(A).

In Re Innovative Communication Co., LLC · filed 2006-12-14(2)(A)

Thus, even though venue of Prosser’s case can lie in Delaware because of his “affiliate” status, we find that the factors to be considered weigh heavily in favor of venue in the USVI.

Section 101(2) defines affiliates by ownership or control of at least 20 percent of voting securities.

In Re Pittsburgh Corning Corp. · filed 2006-12-21(2)

11 U.S.C. § 101(2). PCC is an affiliate of and owned partially by Corning.

Section 101(24) includes stable welfare payments as regular income that can qualify an individual for Chapter 13 relief.

In Re Iacovoni · filed 1980-01-21(24)

The definition of “individual with regular income” is given in 11 U.S.C. § 101(24): ... Thus, a liberal interpretation of “regular income” is mandated by specific legislative history. The welfare income of the Bishops is sufficient to make them eligible to file under Chapter 13.