Law360, New York ( June 18, 2014, 10:47 AM EDT) -- The best interests of creditors test is a key component of the bankruptcy plan confirmation process during a Chapter 11 reorganization. In order for a debtor to emerge successfully from Chapter 11, it must prepare a plan of reorganization, which includes a detailed description of how the debtor proposes to pay creditors' claims over a fixed period of time....
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