Issue link: https://mbozikis.ufcontent.com/i/1422521
177 from all claims and interests of creditors, equity security holders and general partners in the debtor. 11 U.S.C. § 1141(b)–(c). Confirmation of a plan also operates to discharge the debtor from any pre-confirmation date debts unless the plan or confirmation order provides otherwise. 97 11 U.S.C. § 1141(d)(1). This discharge is effective against all such claims regardless of whether a proof of claim was filed on account of such claim, such claim was allowed or the holder of such claim voted to accept the plan. 98 11 U.S.C. § 1141(d)(2). Confirmation of a plan does not discharge a debtor, however, if (i) the plan provides for the liquidation of all or substantially all of the property of the estate, (ii) the debtor ceases to engage in business after consummation of the plan and (iii) the debtor would be denied a discharge if the case were a case under Chapter 7. 99 11 U.S.C. § 1141(d)(3). As a result of this last provision, a debtor that is not an individual (i.e., a corporation or partnership) is not eligible for a discharge in a Chapter 11 liquidation. Individuals liquidating in Chapter 11, however, remain eligible for a discharge (unless they are disqualified on other grounds). The court may also approve a written waiver of discharge executed by the debtor postpetition. 11 U.S.C. § 1141(d)(4). In the case of a reorganizing corporate debtor, plan confirmation does not discharge such debtor from any debt (i) owed to a domestic governmental unit for money, property, services or an extension, renewal or refinancing of credit, to the extent it was obtained by false pretenses or misrepresentation or (ii) for a tax or customs duty with respect to which the debtor made a fraudulent return or willfully attempted to evade or defeat. 11 U.S.C. §§ 1141(d)(6), 523(a)(2)(A)–(B). 97 The plan also discharges the debtor from certain postpetition debts that are deemed to have arisen prepetition. 98 Certain debts may be exempt from discharge in an individual debtor case. 11 U.S.C. § 523. 99 See discussion of the grounds for a denial of discharge in Chapter 7 in Chapter VII.D. below.