Law360, New York (April 27, 2015, 12:37 PM EDT) -- Section 541(a) of the Bankruptcy Code provides that "property of the estate" consists of, among other things, all legal and equitable interests of the debtor in property as of the commencement of the case; certain interests of the debtor and the debtor's spouse in community property as of the commencement of the case; any interest in property that the trustee recovers under enumerated provisions of the Bankruptcy Code, and any interest in property preserved for or transferred to the estate under Section 510(c) of the Bankruptcy Code or Section 551 of the Bankruptcy Code, certain interests in property acquired by the debtor or to which an entitlement arises within 180 days after filing by bequest, devise, inheritance, property settlement, divorce decree, life insurance policy or death benefit plan; proceeds of any of the above except for post-petition wages in a Chapter 7 case; and property that the estate acquires after commencement of the case....