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increasingly difficult to support with a feasibility analysis. This is addressed in greater detail in Part IV, "Cram Down of Secured Claims." Plans that rely on proceeds to be generated from the debtor's litigation are often found not to be feasible.
All fees "payable" under 28 U.S.C. § 1930 must either have been paid or be paid on the effective date of the plan. § 1129(a)(12). These include the fees payable to the U.S. Trustee in varying amounts depending on the amount of the disbursements made during the quarter. 28 U.S.C. § 1930(a)(6). There was always a conflict between these two sections in that § 1129(a)(12) requires payment on the effective date of the plan, whereas 28 U.S.C. § 1930(a)(6) requires payment on the last day of the calendar month following the quarter for which the fee is owed. More recently, a more significant conflict is that § 1930(a)(6) was amended to require U.S. Trustee fees be paid until the case is converted or dismissed, regardless of confirmation. Such fees cannot possibly be paid as of the effective date of the plan; under many plans, the party liable for the fees, "the parties commencing a case," may not continue to exist after confirmation; and a liquidation plan that devotes all assets to creditors may not leave any funds available for such post-confirmation fees..
The final confirmation requirement is that the plan continue payment of retiree benefits at the level established pursuant to § 1114. § 1129(a)(13).
Section 1122(a) governs classification of claims in a plan and provides, in pertinent part, that "a plan may place a claim or an interest in a particular class only if such claim or interest is substantially similar to the other claims or interests of such class." This rather simple provision has generated a great deal of litigation and debate, primarily in single asset cases in the context of the accepting impaired class requirement of § 1129(a)(10). It is important to understand, however, the confusion that has arisen from the fact that while classification principles evolved under the Act, they did so for different reasons because there
