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When drafting the liquidating trust, one of the most important factors to consider is whether it will meet Internal Revenue Service requirements for treatment as a grantor trust.Revenue Procedure 94-45 provides the conditions under which the Internal Revenue Service will consider issuing advance rulings classifying entities created under bankruptcy plans as liquidating trusts under Treas.

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The court shall order such stay continued in effect pending the conclusion of the final hearing under subsection (d) of this section if there is a reasonable likelihood that the party opposing relief from such stay will prevail at the conclusion of such final hearing.

Any Federal, State, or local governmental unit that accepts notices of interests or liens in real property shall accept any certified copy of an order described in this subsection for indexing and recording.

Thirty days after a request under subsection (d) of this section for relief from the stay of any act against property of the estate under subsection (a) of this section, such stay is terminated with respect to the party in interest making such request, unless the court, after notice and a hearing, orders such stay continued in effect pending the conclusion of, or as a result of, a final hearing and determination under subsection (d) of this section.

In her free time, she loved sitting by the river fishing and spending time with family.

She liked to bowl and was a part of a bowling league.

If the hearing under this subsection is a preliminary hearing, then such final hearing shall be concluded not later than thirty days after the conclusion of such preliminary hearing, unless the 30-day period is extended with the consent of the parties in interest or for a specific time which the court finds is required by compelling circumstances.

Notwithstanding paragraph (1), in a case under chapter 7, 11, or 13 in which the debtor is an individual, the stay under subsection (a) shall terminate on the date that is 60 days after a request is made by a party in interest under subsection (d), unless— Upon request of a party in interest, the court, with or without a hearing, shall grant such relief from the stay provided under subsection (a) of this section as is necessary to prevent irreparable damage to the interest of an entity in property, if such interest will suffer such damage before there is an opportunity for notice and a hearing under subsection (d) or (e) of this section.Except as provided in paragraph (2), an individual injured by any willful violation of a stay provided by this section shall recover actual damages, including costs and attorneys’ fees, and, in appropriate circumstances, may recover punitive damages.If such violation is based on an action taken by an entity in the good faith belief that subsection (h) applies to the debtor, the recovery under paragraph (1) of this subsection against such entity shall be limited to actual damages.A visitation will be held at Heritage Funeral Home in Sioux Falls on Friday, February 23rd at followed by a prayer service from 7-.Whitney Jr., sons Myron, Roger, Ronald, and Joseph, daughters Raecia Whitney and Janet Whitney-Hardin; grandson Cayle; brother Leonard "Buzzy" Driving Hawk; sisters Connie Driving Hawk and Margie Pickner; father and mother-in-law Lyle and Mary Whitney; and nephew Earlwyn Pickner.Duane was born on February 10, 1944 in Pierre, SD to Robert and Esther Cox.

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