(a) DUTIES OF A TRUSTEE OR DEBTOR IN POSSESSION. A trustee or
debtor in possession must:
(1) in a Chapter 7 case and, if the court so orders, in a Chap-
ter 11 case (other than under Subchapter V), file and send to
the United States trustee a complete inventory of the debtor’s
property within 30 days after qualifying as a trustee or debtor
in possession, unless such an inventory has already been filed;
(2) keep a record of receipts and the disposition of money
and property received;
(3) file:
(A) the reports and summaries required by §704(a)(8); and
(B) if payments are made to employees, a statement of
the amounts of deductions for all taxes required to be
withheld or paid on the employees’ behalf and the place
where these funds are deposited;
(4) give notice of the case, as soon as possible after it com-
mences, to the following entities, except those who know or
have previously been notified of it:
(A) every entity known to be holding money or property
subject to the debtor’s withdrawal or order, including
every bank, savings- or building-and-loan association, pub-
lic utility company, and landlord with whom the debtor
has a deposit; and
(B) every insurance company that has issued a policy
with a cash-surrender value payable to the debtor;
(5) in a Chapter 11 case (other than under Subchapter V), on
or before the last day of the month after each calendar quarter
during which fees must be paid under 28 U.S.C. §
1930(a)(6), file
and send to the United States trustee a statement of those
fees and any disbursements made during that quarter; and
(6) in a Chapter 11 small business case, unless the court, for
cause, sets a different schedule, file and send to the United
States trustee a report under §308, using Form 425C, for each
calendar month after the order for relief—with the following
adjustments:
• if the order for relief is within the first 15 days of a cal-
endar month, the report must be filed for the rest of that
month; or
• if the order for relief is after the 15th, the information
for the rest of that month must be included in the report
for the next calendar month.
Each report must be filed within 21 days after the last day
of the month following the month that the report covers.
The obligation to file reports ends on the date that the
plan becomes effective or the case is converted or dis-
missed.
(b) TRUSTEE, DEBTOR IN POSSESSION, AND DEBTOR IN A CASE
UNDER SUBCHAPTER V OF CHAPTER 11. In a case under Subchapter
V of Chapter 11, the debtor in possession must perform the duties
prescribed in (a)(2)–(4) and, if the court orders, must file and send
to the United States trustee a complete inventory of the debtor’s
property within the time the court sets. If the debtor is removed
as debtor in possession, the trustee must perform these duties.
The debtor must perform the duties prescribed in (a)(6).
(c) DUTIES OF A CHAPTER 12 TRUSTEE OR DEBTOR IN POSSESSION.
In a Chapter 12 case, the debtor in possession must perform the
duties prescribed in (a)(2)–(4) and, if the court orders, file and send
to the United States trustee a complete inventory of the debtor’s
property within the time the court sets. If the debtor is removed
as debtor in possession, the trustee must perform these duties.
(d) DUTIESOFACHAPTER13 TRUSTEEANDDEBTOR.
(1) Chapter 13 Business Case. In a Chapter 13 case, a debtor en-
gaged in business must:
(A) perform the duties prescribed by (a)(2)–(4); and
(B) if the court so orders, file and send to the United
States trustee a complete inventory of the debtor’s prop-
erty within the time the court sets.
(2) Other Chapter 13 Case. In a Chapter 13 case in which the
debtor is not engaged in business, the trustee must perform
the duties prescribed by (a)(2).
(e) DUTIES OF A CHAPTER 15 FOREIGN REPRESENTATIVE. In a Chap-
ter 15 case in which the court has granted recognition of a foreign
proceeding, the foreign representative must file any notice re-
quired under §1518 within 14 days after becoming aware of the
later information.
(f) MAKING REPORTS AVAILABLE IN A CHAPTER 11 CASE. In a Chap-
ter 11 case, the court may order that copies or summaries of an-
nual reports and other reports be mailed to creditors, equity secu-
rity holders, and indenture trustees. The court may also order
that summaries of these reports be published. A copy of every
such report or summary, whether mailed or published, must be
sent to the United States trustee.