term1 Definition1term2 Definition2term3 Definition3
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§101 Definition:
“accountant”
means accountant authorized under applicable law to practice public accounting, and includes professional accounting association, corporation, or partnership, if so authorized.
§101(1)
“affiliate”
Four Types
(A) entity that directly or indirectly owns, controls, or holds with power to vote, 20 percent or more of the outstanding voting securities of the debtor other than...
(B) corporation 20 percent or more of whose outstanding voting securities are directly or indirectly owned, controlled, or held with power to vote, by the debtor, or by an entity...
(C) person whose business is operated under a lease or operating agreement by a debtor...
(D) entity that operates the business or substantially all of the property of the debtor under a lease or operating agreement.
§101(2)
“assisted person”
means any person whose debts consist primarily of consumer debts and the value of whose nonexempt property is less than $192,450(*).
(*) As adjusted under section 104, effective April 1, 2007. Readjusted effective April 1, 2016.
§101(3)
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