In Re Mati’s Empirical Analysis

Citation profile

1 federal appellate · 2 district ·

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(7) any amount— (A) withheld by an employer from the wages of employees for payment as contri- • butions— (i) to- il) an employee benefit plan that is subject to title I of the Employee Retirement Income Security Act of 1974 or under an employee benefit plan which is a governmental plan under section 414(d) of the Internal Revenue Code of 1986; (II) a deferred compensation plan under section 457 of the Internal Revenue Code of 1986; or (III) a tax-deferred annuity under section 403(b) of the Internal Revenue Code of 1986; except that such amount under this subparagraph shall not constitute disposable income as defined in section 1325(b)(2); or (ii) to a health insurance plan regulated by State law whether or not subject to such title; or (B) received by an employer from employees for payment as contributions— (i) to- il) an employee benefit plan that is subject to title I of the Employee Retirement Income Security Act of 1974 or under an employee benefit plan which is a governmental plan under section 414(d) of the Internal Revenue Code of 1986; (II) a deferred compensation plan under section 457 of the Internal Revenue Code of 1986; or (III) a tax-deferred annuity under section 403(b) of the Internal Revenue Code of 1986; except that such amount under this subparagraph shall not constitute disposable income, as defined in section 1325(b)(2); or (ii) to a health insurance plan regulated by State law whether or not subject to such title[.]”

   1 later decision quote this exact passage
   e.g. Seafort v. Burden

2. “Not all sources of income need be committed to a Chapter 13 plan.... Debtors are also permitted to shelter certain contributions to employee benefit plans (EBPs). “[A]ny amount” that is either “withheld by” or “received by” a debtor’s employer for qualifying EBPs, deferred compensation plans, tax-deferred annuities, or state-law-regulated health insurance plans “shall not con stitute disposable income, as defined in section 1325(b)(2).” 11 U.S.C. § 541 (b)(7)(A) & (B) (emphasis added). Furthermore, in addition to sheltering EBP contributions, the Code also protects repayments of loans from EBPs, including loans from 401(k) plans. [See ] 11 U.S.C. § 1322 (f).... Sections 541(b)(7) and 1322(f) both plainly state that these contributions “shall not constitute disposable income.” Congress has placed retirement contributions outside the purview of a Chapter 13 plan.”

   1 later decision quote this exact passage
   e.g. Seafort v. Burden

3. “the advisory committee note to Form B22C indicates that the ownership/lease component does not require the debtor to make lease or loan payments on the vehicle. In re Crews, No. 06-13117, 2007 WL 626041 at (Bankr.N.D.Ohio Feb. 23, 2007). The advisory committee note states: “The ownership/lease component ... may involve debt payment.” The court concluded that the use of the word “may” implies that debt payment on the vehicle is not a prerequisite in asserting the deduction.”

   1 later decision quote this exact passage
   e.g. In Re Pearl