20 B 20833
Chapter 11 subchapter V debtor confirmed its consensual plan.  After the effective date of the plan, and after four payments were made to creditors, debtor requested authority to modify the confirmed plan.  The U.S. Trustee objected on the grounds that the plan was substantially consummated and could not be modified.  HELD: 11 U.S.C. § 1193(b) permits a debtor to modify a plan confirmed under § 1191(a) at any time after confirmation and before substantial consummation.  “Substantial consummation” is defined in 11 U.S.C. § 1101(2) and contains three elements.  The parties did not dispute that the first and second elements were satisfied.  Debtor took the position that payments under the plan were de minimis, which did not satisfy the third requirement of “commencement of distribution under the plan.”  The court determined that under the plain, unambiguous language of the statute, § 1101(2)(C) requires only that distribution under the plan has begun.  “It means, simply, that the process contemplated in the confirmed plan is underway.”  Since four payments had been made, the process of distribution was underway and the plan was substantially consummated.  Therefore, the debtor could not modify the plan.