MEMORANDUM DECISION AND ORDER
JUDITH A. BOULDEN, Bankruptcy Judge.
No plan was filed within the 160-day time limit imposed by 11 U.S.C. § 1121(e) in this Chapter 11 case in which the debtor elected to be treated as a small business. The debtor eventually filed a plan, but not until in excess of 300 days after the order for relief had expired. Still later, the Debtor filed a withdrawal of its small business election in an attempt to rectify the untimely...
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