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176 in order to determine the consideration to be distributed under the plan."). As discussed above, the plan must be fair and equitable to each dissenting class of creditors, and the debtor will be required to demonstrate that it is not paying any class more than the allowed amount of their claims. Stated another way, if the equity class is being eliminated under the debtor's plan (which is often the case with insolvent debtors), the equity holders can force a fight over the valuation of the debtor to ensure that parties receiving distributions under the plan are not receiving more than they are due or, conversely, to ensure that existing equity is, in fact, not entitled to any distribution. The actual process of calculating the value of a reorganized debtor, however, can be complicated. The term "value" has a host of meanings, but in the Chapter 11 context, valuation is generally grounded upon an entity's going concern value. See In re Westpointe, 241 F.3d 1005, 1009 (8th Cir. 2001). Two of the most common valuation methods in this context are the discounted cash flow (or DCF) analysis and the company comparables analysis. The bankruptcy court's findings with respect to entity valuation will generally be upheld (unless they are clearly erroneous) provided that acceptable valuation methods were used. See In re Westpointe, 241 F.3d at 1008. H. Post-Confirmation Matters 1. Effect of Confirmation Subsequent to confirmation of a plan, the debtor, any entity issuing securities under the plan, any entity acquiring property under the plan, and any creditor, equity security holder, or general partner in the debtor, whether or not the claim or interest of such creditor, equity security holder, or general partner is impaired under the plan or has accepted the plan, are all bound by the provisions of such plan. 11 U.S.C. § 1141(a). Additionally, unless otherwise specified in the plan or confirmation order, confirmation of a plan vests all property of the estate in the debtor and releases it

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