James D Clymer and Kathy J Clymer

UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF OHIO
EASTERN DIVISION
IN RE:
JAMES D. CLYMER AND
KATHY J. CLYMER,
Debtors.
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CHAPTER 11
CASE NO. 10-63352
JUDGE RUSS KENDIG
AMENDED1 MEMORANDUM OF
OPINION (NOT INTENDED FOR
PUBLICATION)
Now before the court is the motion for final decree filed by Debtors on December 30, 2011.
The motion is unopposed.
The court has jurisdiction of this case under 28 U.S.C. § 1334 and the general order of
reference entered in this district on July 16, 1984. 	In accordance with 28 U.S.C. § 1409, venue in
this district and division is proper. 	This is a core proceeding pursuant to 28 U.S.C.
§ 157(b)(2)(O).
This opinion is not intended for publication or citation. 	The availability of this opinion, in
electronic or printed form, is not the result of a direct submission by the court.
FACTS
Debtors filed a joint chapter 11 petition on August 30, 2010. 	Their proposed plan of
reorganization was confirmed on September 12, 2011. 	The plan contains the following synopsis
1 The sole purpose of the amendment is to delete the unnecessary attachment from the original opinion.
time and date indicated, which may be materially different from its entry on the record.
of this court the document set forth below. This document was signed electronically at the
The court incorporates by reference in this paragraph and adopts as the findings and orders
Dated: 08:52 AM April 13, 2012
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of the payment provisions:
Priority tax claims will be paid at confirmation or over a one
year period of time following confirmation of the Plan. It is
anticipated that there are approximately twenty thousand dollars
in priority tax claims, owed to the Internal Revenue Service and
State of Ohio, which will be paid in full within one year (two
thousand dollars per month) of confirmation of the Plan. Appro-
ximately twenty thousand of unsecured claims (five percent) shall
be paid over the course of one year starting on the second year after
confirmation of the Plan. Any balance of nondischargeable unsecured
claims shall be paid in full starting in the third year of the Plan
at the rate of two thousand dollars per month until paid in full.
(Plan of Reorganization, Article 1). 	Additionally, the discharge provision of the plan provides the
following:
9.01 	Discharge. 	Confirmation of this Plan does not discharge any
Debtor provided for in this Plan until the court grants a discharge upon
completion of all payments under this Plan, or as otherwise provided
in § 1141(d)(5) of the Code, except for debts deemed non-dischargeable.
(Plan of Reorganization, Article IX).
On December 30, 2011, Debtors filed a motion for a final decree and requested entry of a
discharge in the case. 	No objections were filed.
ANALYSIS
Prior to the Bankruptcy Abuse Prevention and Consumer Protection Act (“BAPCPA”) of
2005, an individual chapter 11 debtor received a discharge at confirmation. 	BAPCPA, however,
changed the landscape and the order of confirmation no longer operates to discharge an individual
debtor. 	Instead, 11 U.S.C. § 1141(d)(5)(A) establishes a rule that a discharge for an individual
chapter 11 is granted after the completion of payments: 	“unless, after notice and a hearing the
court orders otherwise for cause, confirmation of the plan does not discharge any debt provided for
in the plan until the court grants a discharge on completion of payments under the plan.” 	See also
8 Collier on Bankruptcy ¶ 1141.05[2][a], 1141-24 (16th ed. 2011). 	This requirement was intended
to mirror the discharge provisions for chapter 13 debtors. 	Id.; see also Friedman v. P+P, LLC (In
re Friedman), 2012 WL 911545 (B.A.P. 9th Cir. 2012) (reporter citation not available).
Based on the record before the court, and the specific terms of the plan, it appears unlikely
that payments under Debtors’ chapter 11 plan are complete and Debtors have provided no
evidence to the contrary. 	Debtors’ confirmed plan does not provide for a discharge prior to
completion and Debtors have not established cause for entry of the discharge before completion of
payments. 	Consequently, the court denies Debtors’ motion for final decree and entry of the
discharge at this stage of the case. 	This decision is without prejudice to renewal of the request
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under more appropriate circumstances.
An order will be entered immediately.
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Service List:
David A Mucklow
919 E Turkeyfoot Lake Rd #B
Akron, OH 44312
James D Clymer
Kathy J Clymer
1769 Blackberry Lane
PO Box 113
Orrville, OH 44667
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