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Taxation and Regulation/Blueprint/2.D

Debtor-creditor relationships

Area 2: Business Law (15-25%)

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Topics

  • Secured transactions (UCC Article 9)
  • Bankruptcy proceedings (Chapters 7, 11, 13)
  • Suretyship and guaranty

Lessons

  • Debtor-Creditor Relationships

Study Frameworks

Bankruptcy Chapters — Key Features

Bankruptcy (Title 11, U.S. Code)
Chapter 7 — Liquidation
Trustee sells nonexempt assets
Individuals must pass means test
Discharge of most debts (3–6 months)
Corporations do not receive discharge
Nondischargeable: student loans, alimony, recent taxes, fraud debts
Chapter 11 — Reorganization
Debtor continues operating as DIP
Plan of reorganization proposed by debtor
Creditor vote: majority in number + 2/3 in dollar amount per class
Court can confirm via cramdown
Available to individuals and businesses
Chapter 13 — Individual Repayment
Individuals with regular income only
Unsecured debts below $2,830,000 (2026)
3–5 year repayment plan
Debtor retains all property
Must pass best interests test
Broader discharge than Chapter 7
Common to All Chapters
Automatic stay on filing (§362)
Exceptions: criminal proceedings, domestic support
Priority: secured → admin → wages → taxes → general unsecured

UCC Article 9 — Priority Rules Summary

Competing InterestsRuleWinner
Perfected vs. unperfectedPerfected always winsPerfected creditor
Perfected vs. perfectedFirst to file or perfect (whichever earlier)Earlier filer/perfecter
Unperfected vs. unperfectedFirst to attachEarlier attachment
PMSI (non-inventory) vs. prior perfectedPMSI perfected within 20 days of debtor's possessionPMSI holder (super-priority)
PMSI (inventory) vs. prior perfectedPMSI perfected before delivery + notice to prior secured partiesPMSI holder (super-priority)
Perfected vs. lien creditorPerfected before lien attachesPerfected creditor
Buyer in ordinary course (BIOC) vs. perfectedBIOC takes free of SI created by sellerBIOC (regardless of knowledge)
WATERWages (administrative expenses first), Alimony/child support, Taxes (federal and state), Employee claims (up to statutory limit), Remaining general unsecured creditors

Simplified priority of claims in Chapter 7 bankruptcy distribution. WATER flows downhill — pay from the top.

ERSExoneration (compel debtor to pay first), Reimbursement (recover from debtor after paying), Subrogation (step into creditor's shoes)

The three rights of a surety. ERS follows the timeline: Exoneration is pre-payment, Reimbursement is post-payment, Subrogation is post-full-payment.

VRAPValue given, Rights in collateral, Authenticated security Agreement, (then) Perfect by filing

UCC Article 9 security interest lifecycle. First the interest attaches (VRA), then it is perfected (P) by filing a UCC-1 financing statement.

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