The debtor.

In most cases, the debtor is the one who files the bankruptcy petition.  Yet that definition does not apply to involuntary bankruptcy cases.  Therefore Congress defined the term “debtor” to mean the “person or municipality concerning which a case under this title has been commenced.”

Seems simple enough, right?  Well, I guess that depends on your definition of a “person.”  Probably shouldn’t surprise you that according to the Bankruptcy Code a “person” is not just you or me.   It’s a little broader than that:

(41)The term “person” includes individual, partnership, and corporation, but does not include governmental unit, except that a governmental unit that—

(A) acquires an asset from a person—

(i) as a result of the operation of a loan guarantee agreement; or

(ii) as receiver or liquidating agent of a person;

(B) is a guarantor of a pension benefit payable by or on behalf of the debtor or an affiliate of the debtor; or

(C) is the legal or beneficial owner of an asset of—

(i) an employee pension benefit plan that is a governmental plan, as defined in section 414(d) of the Internal Revenue Code of 1986; or

(ii) an eligible deferred compensation plan, as defined in section 457(b) of the Internal Revenue Code of 1986;

shall be considered, for purposes of section 1102 of this title, to be a person with respect to such asset or such benefit.

11 U.S.C. § 101

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