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MATTER OF RIVERA

Bankruptcy No. 89-03629(ESL).

116 B.R. 17 (1990)

In the Matter of Consuelo Cintron RIVERA, Debtor.

United States Bankruptcy Court, D. Puerto Rico.

April 24, 1990.

Attorney(s) appearing for the Case

Alberto O. Lozada, Mayaguez, P.R., for debtor.

Jan P. Johnson, San Juan, P.R., Chapter 13 Trustee.

MEMORANDUM ON INTEREST AND PRESENT VALUE

HAROLD LAVIEN, Bankruptcy Judge.

This case raises the issue of the confirmability of a plan which seeks to pay unsecured creditors a 100 percent of their claim over time when the debtor's assets are sufficient to not only pay 100 percent but also interest.

The statutory provisions are 11 U.S.C. §§ 1325(a)(4) and 726(a)(5).

Sec. 1325(a)(4)1 provides that distribution...

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