Beal Bank USA v. Windmill Durango Office, LLC (In Re Windmill Durango Office, LLC)

FILED JUN 27 2012 1 ORDERED PUBLISHED SUSAN M SPRAUL, CLERK 2 U.S. BKCY. APP. PANEL O F TH E N IN TH C IR C U IT 3 UNITED STATES BANKRUPTCY APPELLATE PANEL 4 OF THE NINTH CIRCUIT 5 6 In re: ) BAP No. NV-11-1728-DKiPa ) NV-11-1737-DKiPa 7 WINDMILL DURANGO OFFICE, LLC, ) (Related appeals) ) 8 Debtor. ) Bk. No. 10-25594-lbr ______________________________) 9 ) BEAL BANK USA, ) 10 ) Appellant, ) 11 ) v. ) O P I N I O N 12 ) WINDMILL DURANGO OFFICE, LLC;) 13 UNITED STATES TRUSTEE; DP AIR ) CORPORATION, ) 14 ) Appellees. ) 15 ______________________________) 16 Argued and Submitted on June 15, 2012 17 at Las Vegas, Nevada 18 Filed - June 27, 2012 Ordered Published - July 6, 2012 19 Appeal from the United States Bankruptcy Court 20 for the District of Nevada 21 Honorable Linda B. Riegle, Bankruptcy Judge, Presiding 22 23 Appearances: Jeffrey R. Sylvester of Sylvester & Polednak, Ltd. argued for Appellant Beal Bank USA. Shara Larson 24 of Marquis Aurbach Coffing argued for Appellee Windmill Durango Office, LLC. 25 26 27 Before: DUNN, KIRSCHER and PAPPAS, Bankruptcy Judges. 28 1 DUNN, Bankruptcy Judge: 2 3 Beal Bank USA (“Beal Bank”) appeals two of the bankruptcy 4 court’s orders concerning the chapter 11 plan of the debtor, 5 Windmill Durango Office, LLC.1 Specifically, Beal Bank appeals 6 the bankruptcy court’s order (“ballot order”) denying its motion 7 to permit it to change a ballot accepting the debtor’s chapter 11 8 plan (“ballot motion”).2 Beal Bank also appeals the bankruptcy 9 court’s order confirming the debtor’s chapter 11 plan (“plan 10 confirmation order”) over Beal Bank’s objection. We AFFIRM the 11 bankruptcy court’s rulings in both appeals. 12 FACTS 13 A. The debtor’s prepetition history 14 The debtor owns 4.49 acres of commercial real estate 15 developed with a Class A office building (“real property”). The 16 17 1 Unless otherwise indicated, all chapter, section and rule 18 references are to the Bankruptcy Code, 11 U.S.C. §§ 101-1532, and 19 to the Federal Rules of Bankruptcy Procedure, Rules 1001-9037. 2 20 Beal Bank has two related appeals before us: NV-11-1737 and NV-11-1728. The first appeal, NV-11-1737, involves the 21 ballot order. The second appeal, NV-11-1728, involves the plan 22 confirmation order. Beal Bank and the debtor submitted briefs and records in 23 each appeal. We refer to Beal Bank’s opening and reply briefs in the first appeal as “Appellant’s Ballot Motion Opening Brief” and 24 “Appellant’s Ballot Motion Reply Brief,” respectively. We refer 25 to Beal Bank’s opening and reply briefs in the second appeal as “Appellant’s Plan Confirmation Opening Brief” and “Appellant’s 26 Plan Confirmation Reply Brief,” respectively. 27 We refer to the debtor’s brief in the first appeal as “Appellee’s Ballot Motion Brief.” We refer to the debtor’s brief 28 in the second appeal as “Appellee’s Plan Confirmation Brief.” 2 1 real property is valued at $18.99 million. 2 The debtor leases most of the office building space to 3 Allegiant Air (“Allegiant”).3 Allegiant is a national airline 4 company, running its corporate headquarters out of the leased 5 office building space. It is the debtor’s primary tenant, 6 occupying 87% of the office building and providing 95% of the 7 real property’s revenue. 8 Under the lease, Allegiant pays a monthly rent of 9 $182,006.12, including common area maintenance expense (“CAM”) 10 and parking. Allegiant’s lease began in April 2008 and ends in 11 April 2018. Allegiant may exercise an option to terminate the 12 lease in April 2015. According to the debtor, if Allegiant 13 exercises this option, it must pay the debtor an estimated $1.2 14 million cancellation fee. 15 The debtor purchased the real property prepetition through a 16 loan with Community Bank of Nevada and Colonial Bank 17 (collectively, “original lenders”). To document the loan, the 18 debtor executed a promissory note in the original principal 19 amount of $16.5 million, secured against the real property.4 20 The original lenders later were closed down and placed into 21 receivership with the FDIC. Until that time, the debtor was 22 current on loan payments. The debtor tried to negotiate a 23 purchase of the loan from the FDIC. During negotiations with the 24 3 25 The debtor also leases a small office space to 1-800- Registry, which entered into a short-term lease with the debtor 26 in October 2010. 27 4 The promissory note matured by its non-accelerated terms 28 on December 26, 2011. 3 1 FDIC, the debtor defaulted on the loan.5 The FDIC ultimately 2 sold the loan to Beal Bank. 3 On April 1, 2010, Beal Bank commenced a state court action 4 against the debtor for breach of contract (“state court action”). 5 It also sought and eventually obtained the appointment of a state 6 court receiver. Beal Bank recorded a notice of default and 7 election to sell on April 9, 2010. 8 B. The debtor’s chapter 11 bankruptcy case 9 1. The changing kaleidoscope of unsecured claims 10 The debtor filed its single asset real estate chapter 11 11 bankruptcy petition on August 17, 2010. Windmill Durango, LP is 12 the sole owner of the debtor. 13 The debtor scheduled $1,121,261.11 in loans owed by Windmill 14 Durango, LP, and $168,000 in loans owed by Windmill Durango 15 Office II, LLC as accounts receivable. It also scheduled 16 $99,844.79 in past due rent and CAMs owed by Allegiant as an 17 account receivable.6 18 The debtor scheduled Beal Bank as its only secured creditor. 19 The debtor initially reported a total of $268,000 in unsecured 20 nonpriority claims in its original Schedule F; Windmill Durango 21 Office II, LLC held the largest unsecured nonpriority claim in 22 the amount of $265,000. The debtor specified the amount of only 23 one other unsecured nonpriority claim: a $3,000 business expense 24 5 25 According to Beal Bank, the debtor failed to make payments from September 2009 to March 2010. 26 6 27 Allegiant’s debt arose from a state court order requiring Allegiant to pay this amount to the receiver for the debtor’s 28 benefit. 4 1 owed to Green Thumb Maintenance. The debtor listed the remaining 2 unsecured nonpriority claims in “unknown” amounts. The debtor 3 named DP Air Corp. and Otis Elevator Company among the creditors 4 holding unsecured nonpriority claims in unknown amounts. It also 5 reported in its Schedule H executory contracts with DP Air Corp. 6 and Otis Elevator Company. 7 The debtor amended its Schedule F three times over the 8 course of its bankruptcy case.7 In the first amended Schedule F, 9 the debtor reduced Windmill Durango Office II, LLC’s unsecured 10 nonpriority claim to $32,000. In the second amended Schedule F, 11 the debtor listed Marquis & Aurbach with a $6,835.02 unsecured 12 nonpriority claim for prepetition attorney fees incurred in the 13 state court action. In the third amended Schedule F, the debtor 14 listed John Benedict, Esq. (“Benedict”) with a $1,520 unsecured 15 nonpriority claim for prepetition attorney fees incurred from 16 representing the receiver in the state court action. 17 The deadline for general creditors to file proofs of claim 18 was January 5, 2011 (“claims bar date”). Otis Elevator Company, 19 DP Air Corp., Marquis & Aurbach and Benedict filed proofs of 20 claim, all of which were unsecured nonpriority claims based on 21 services performed for the debtor. Otis Elevator Company and 22 DP Air Corp. timely filed their proofs of claim. The two 23 remaining creditors filed their proofs of claim some weeks after 24 the claims bar date; Marquis & Aurbach filed its proof of claim 25 26 7 The debtor filed the first amended Schedule F on 27 September 23, 2010 (docket no. 40), the second amended Schedule F on February 3, 2011 (docket no. 89) and the third amended 28 Schedule F on March 24, 2011 (docket no. 125). 5 1 on March 1, 2011, and Benedict filed his original proof of claim 2 on March 21, 2011, and his amended proof of claim on April 1, 3 2011. 4 The total amount of the unsecured nonpriority claims filed 5 was $14,673.12. Otis Elevator Company filed two proofs of claim; 6 the first was in the amount of $1,500 and the second was in the 7 amount of $648.59. DP Air Corp.’s proof of claim was in the 8 amount of $4,506.20. Marquis & Aurbach’s proof of claim was in 9 the amount of $6,498.33. Benedict’s proof of claim was in the 10 amount of $1,520.8 11 2. The debtor’s disclosure statement 12 The debtor filed its original disclosure statement and plan 13 on January 26, 2011. An amended disclosure statement and amended 14 plan were filed on March 16, 2011. Although Beal Bank objected 15 to the original disclosure statement, it did not object to the 16 amended disclosure statement. 17 Under the amended disclosure statement, the debtor placed 18 Beal Bank into Class 1 and the unsecured nonpriority creditors 19 into Class 3. It estimated Beal Bank’s total secured claim to be 20 $16,188,110.62. It believed that the real property had 21 $3 million in equity based on an appraised value of 22 $19.4 million.9 The debtor pointed out that Beal Bank never 23 24 8 Benedict filed two proofs of claim, claim no. 6 and claim 25 no. 7. Claim no. 7 amended claim no. 6. 26 9 The debtor stated in the amended disclosure statement that 27 the real property was valued at $19.4 million. In the third amended plan filed on December 19, 2011, see infra n. 11, the 28 (continued...) 6 1 disputed the appraised value of the real property. It further 2 noted that Beal Bank was over-secured, given the appraised value 3 of the real property and the amount of its secured claim. 4 The debtor proposed paying Beal Bank a total principal 5 amount of $16,188,100.62, fully amortized over 30 years with 6 2.75% interest. It proposed paying $66,086.53 per month, with 7 the balance of the unpaid principal of $12,189,347.85 due and 8 payable in ten years. The debtor would make a final balloon 9 payment on the unpaid principal balance. 10 The debtor intended to refinance or sell the real property 11 in order to make the proposed balloon payment. It believed that 12 the real property’s value would increase over ten years. Even if 13 the real property’s value remained the same, the debtor estimated 14 that there would be 40% in equity built up at the end of the 15 plan’s ten-year term. 16 The debtor also proposed to pay 100% of the allowed claims 17 of the unsecured nonpriority creditors without interest ninety 18 days after entry of the plan confirmation order. 19 Following hearings on March 9, 2011, and March 30, 2011, the 20 bankruptcy court entered an order approving the amended 21 disclosure statement (“disclosure statement order”) on April 5, 22 2011. The bankruptcy court set May 31, 2011, as the deadline by 23 which creditors were required to submit their ballots accepting 24 25 9 (...continued) 26 debtor iterated this value. At the December 13, 2011 hearing, 27 the bankruptcy court found that the real property was “worth as all concede at a minimum of $18.99 million.” Tr. of December 13, 28 2011 hr’g, 5:18-19. 7 1 or rejecting the plan (“ballot deadline”). 2 3. Beal Bank’s ballot motion 3 Beal Bank, Marquis & Aurbach and Benedict timely submitted 4 their ballots. Beal Bank voted to reject the plan, but Marquis & 5 Aurbach and Benedict voted to accept the plan. Two and a half 6 weeks before the ballot deadline, Otis Elevator Company and 7 DP Air Corp. withdrew their respective proofs of claim.10 8 One week before the ballot deadline, Beal Bank filed an 9 “Unconditional Transfer and Assignment of Claim After Proof of 10 Claim Filed” (“claim transfer”). Beal Bank disclosed in the 11 claim transfer that Benedict assigned his claim to Beal Bank in 12 exchange for $1,250. 13 Three days after filing the claim transfer, Beal Bank filed 14 the ballot motion. In the ballot motion, it sought the 15 bankruptcy court’s permission to withdraw Benedict’s vote 16 accepting the plan and submit a substitute ballot rejecting the 17 plan under Rule 3018(a). 18 Beal Bank admitted that it purchased Benedict’s claim in 19 order to block plan confirmation, as the debtor was seeking 20 cramdown under § 1129(b)(2)(B). It noted that if the bankruptcy 21 court allowed Beal Bank to withdraw Benedict’s ballot and change 22 the vote, the debtor could not use cramdown under the plan, as it 23 would have no consenting impaired class as required under 24 § 1129(a)(10). 25 Beal Bank averred that its purchase of Benedict’s claim as a 26 10 27 Otis Elevator Company withdrew its proof of claim on May 10, 2011, and DP Air Corp. withdrew its proof of claim on 28 May 13, 2011. 8 1 means to block plan confirmation did not constitute bad faith. 2 It asserted that it had no improper motivation in wanting to 3 withdraw Benedict’s ballot voting to accept the plan. Rather, 4 Beal Bank simply wanted to protect its own claim. It also 5 pointed out that it sought to withdraw Benedict’s ballot and 6 change the vote before the ballot deadline. 7 The debtor opposed the ballot motion, arguing that Beal Bank 8 failed to satisfy Rule 3018(a). Rule 3018(a) requires that a 9 creditor must show cause to change or withdraw an acceptance or 10 rejection of the plan. The debtor contended that Beal Bank 11 failed to show cause for withdrawing acceptance of the second 12 amended plan. Instead, Beal Bank merely stated that it was 13 trying to protect its interest and that it was making the change 14 before the ballot deadline. 15 The debtor cited In re Kellogg Square P’ship, 160 B.R. 332 16 (Bankr. D. Minn. 1993), for the proposition that a bankruptcy 17 court usually allows a creditor to change its vote as long as the 18 creditor’s reason for the change is not improperly motivated. If 19 the creditor’s proposed change is challenged, it must demonstrate 20 the propriety of the change. According to the debtor, in Kellogg 21 Square P’ship, the bankruptcy court determined that where an 22 entity acquires a creditor’s claim after the creditor voted to 23 accept or reject the plan, the assigning creditor’s “evidenced 24 commitment to that specific participation in the case is a 25 permanent, binding limitation on the transferred claim.” Id. at 26 335. Here, Beal Bank did not provide any evidence indicating 27 that Benedict’s vote accepting the second amended plan was 28 contrary to his true intention. 9 1 At the June 13, 2011 hearing on the ballot motion, Beal Bank 2 again admitted that it sought to change Benedict’s vote “so it 3 could block confirmation inasmuch as the debtor would not be able 4 to meet the numerosity requirements to have a consenting impaired 5 class.” Tr. of June 13, 2011 hr’g, 5:11-14. See also Tr. of 6 June 13, 2011 hr’g, 6:8-10. It also admitted that it knew that 7 Benedict had voted to accept the second amended plan at the time 8 it purchased his claim and that it had purchased Benedict’s claim 9 after he voted. Beal Bank claimed, however, that there was 10 nothing “untoward . . . in its efforts to obtain a blocking 11 vote.” Tr. of June 13, 2011 hr’g, 6:11-12. Beal Bank argued 12 that simply because its purpose in changing the vote was self- 13 motivated did not mean that it was improperly motivated. 14 Quoting Kellogg Square P’ship, Beal Bank further contended 15 that “creditors should be given the full benefit of the right of 16 franchise under Chapter 11 so long as it complied in the first 17 instance with the ministerial rules governing that exercise.” 18 Tr. of June 13, 2011 hr’g, 15:13-15. Benedict complied with the 19 disclosure statement order by timely casting his vote, so he 20 should be given the full benefit of his right of franchise to 21 change his vote, especially if he did so before the ballot 22 deadline. Beal Bank argued that the fact that Benedict assigned 23 his claim to Beal Bank was of no import. As successor-in- 24 interest, Beal Bank also should be able to exercise the right of 25 franchise to change the vote accepting the second amended plan. 26 The bankruptcy court denied Beal Bank’s ballot motion, 27 determining that Beal Bank did not show cause for changing or 28 withdrawing Benedict’s vote. It opined that cause “can’t merely 10 1 be I want to change my mind or else why [did Rule 3018(a)] use 2 the word ‘cause’?” Tr. of June 13, 2011 hr’g, 16:17-18. See 3 also Tr. of June 13, 2011 hr’g, 16:21-23 (“cause include[d] 4 something other than I’ve changed my mind or else you don’t need 5 the word ‘cause’ [in Rule 3018(a)].”). The bankruptcy court 6 determined that cause could not “be shown by the fact that [Beal 7 Bank] want[ed] to block confirmation.” Tr. of June 13, 2011 8 hr’g, 20:7-8. The bankruptcy court opined that it was not 9 “appropriate [for creditors] to wait ‘til the plans [were] 10 balloted and then decide what claims [they were] going to buy.” 11 Tr. of June 13, 2011 hr’g, 20:9-10. 12 The bankruptcy court moreover reasoned that “it [did] the 13 process violence by the buying of a claim to specifically block 14 confirmation after [the balloting was done].” Tr. of June 13, 15 2011 hr’g, 20:21-24, 21:3-4. 16 The bankruptcy court entered the ballot order, which 17 incorporated the fact findings and legal conclusions orally made 18 on the record at the June 13, 2011 hearing. Beal Bank timely 19 appealed the ballot order. 20 4. The debtor’s plan confirmation 21 The debtor filed its second amended plan on April 6, 2011.11 22 The second amended plan repeated the terms set forth in the 23 24 11 25 The debtor titled the second amended plan as “Windmill Durango Office, LLC’s [Proposed] Chapter 11 Plan of 26 Reorganization.” It filed a third amended plan on December 19, 27 2011, following hearings on July 7, 2011, and December 13, 2011. The debtor titled the third amended plan as “Windmill Durango 28 Office, LLC’s Second Amended Chapter 11 Plan of Reorganization.” 11 1 amended disclosure statement.12 2 Beal Bank objected to the second amended plan (“plan 3 objection”), arguing that the debtor did not satisfy the 4 requirements of § 1129(a) and (b). It noted that the debtor 5 proposed a nonconsensual cramdown plan, which required the debtor 6 to satisfy all applicable elements of § 1129(a) and (b). It 7 contended that the debtor failed to satisfy §§ 1129(a)(10) and 8 1126(c) which require at least one impaired class to accept the 9 plan and for that impaired class to accept a plan by creditors 10 holding 2/3 in the allowed claim amount and more than 1/2 in the 11 number of allowed claims. It pointed out that the debtor only 12 had two impaired classes: Beal Bank formed one impaired class and 13 Maquis & Aurbach and Benedict formed the other impaired class 14 (“unsecured nonpriority creditor class”). Beal Bank voted to 15 reject the second amended plan. It also acquired Benedict’s 16 claim “for the express purpose of controlling the unsecured class 17 vote.” Thus, even if Marquis & Aurbach voted to accept the plan, 18 Beal Bank argued, the debtor did not have the requisite number of 19 consenting creditors under § 1126(c). Without a consenting 20 impaired class, the debtor could not use the cramdown provisions 21 of § 1129(b) to confirm its second amended plan. 22 Beal Bank contended that the debtor also failed to satisfy 23 § 1129(a)(3) because it did not file the second amended plan in 24 25 12 Beal Bank filed a proof of claim in the amount of 26 $16,979,353. At the time of plan confirmation, it contended the 27 amount of its secured claim was $17,404,669.85. The debtor countered that the amount of Beal Bank’s secured claim was 28 $16,188,110.62. 12 1 good faith, as it artificially impaired the unsecured nonpriority 2 creditor class. Although the claims of the unsecured nonpriority 3 creditor class only totaled $8,018.33 and sufficient operating 4 cash was available to pay them, the debtor nonetheless proposed 5 to pay the unsecured nonpriority creditor class without interest 6 after ninety days. Beal Bank contended that the debtor purposely 7 impaired the unsecured nonpriority creditor class to force the 8 second amended plan upon Beal Bank, the only truly impaired 9 creditor. 10 Beal Bank also objected to the proposed interest rate to be 11 paid on its secured claim as it did not provide sufficient value. 12 Under Till v. SCS Creditor Corp., 541 U.S. 465 (2004), the 13 appropriate rate of interest is the prime rate plus a 1% to 3% 14 adjustment for risk factors. Here, the debtor proposed paying 15 Beal Bank 2.75% interest on its secured claim, even though the 16 prime rate of interest was 3.25% at the time. The interest rate 17 proposed by the debtor therefore fell below the minimum 18 established by Till. 19 Beal Bank further argued that the debtor’s second amended 20 plan was not feasible as required under § 1129(a)(11). The 21 debtor primarily relied on the rental income from its lease with 22 Allegiant to fund the second amended plan. If Allegiant 23 exercised its option to terminate the lease early, the debtor 24 would be unable to continue business operations and fund the 25 second amended plan. Beal Bank moreover questioned the debtor’s 26 ability to make the proposed balloon payment in ten years, given 27 that the debtor did not provide any information regarding the 28 probability of refinancing. 13 1 The debtor filed its ballot summary on June 14, 2011. It 2 reported that the sole creditor in class 1, Beal Bank, voted to 3 reject the second amended plan. The debtor further reported that 4 both Marquis & Aurbach and Benedict voted to accept the plan. 5 The debtor also filed a reply to Beal Bank’s plan objection. 6 It noted in its reply that it would amend the plan to provide an 7 appropriate rate of interest consistent with its expert witness 8 testimony, to the extent that the bankruptcy court found that the 9 proposed interest rate on Beal Bank’s secured claim was 10 inappropriate for cramdown purposes. 11 The debtor argued that it did not file the second amended 12 plan in bad faith because it had economic and business 13 justifications for not paying the unsecured nonpriority creditors 14 preconfirmation. It claimed that it needed to have significant 15 cash reserves to maintain Allegiant’s office space, as Allegiant 16 required the office space to be fully functional 24 hours a day, 17 7 days a week. It also needed significant cash reserves to pay 18 for any maintenance and repair for the office building’s 19 equipment and utilities. 20 The debtor further explained it needed cash reserves 21 following tax season and any CAM reconciliation disputes with 22 Allegiant. It also needed cash reserves to make any tenant 23 improvements, should it secure a new tenant. 24 The debtor pointed out that Beal Bank would receive 25 substantially more through the second amended plan than through 26 any other available alternative. Under the second amended plan, 27 Beal Bank would receive deferred cash payments totaling the 28 allowed amount of its claim plus interest while retaining its 14 1 lien on the real property. 2 As to Beal Bank’s argument regarding feasibility, the debtor 3 purposely chose to pay $66,086 per month to Beal Bank so it could 4 save the difference between its monthly operating budget and the 5 monthly rents to continue funding the plan in the event Allegiant 6 terminated its lease early. As noted above, the debtor would be 7 entitled to a $1.2 million cancellation fee if Allegiant 8 terminated the lease early. 9 The debtor also anticipated that in ten years, the real 10 property would be encumbered by less debt, the economy would have 11 improved, and the real property’s value would have increased. 12 Even if the real property’s value remained stagnant, 13 approximately 35 to 40% of the real property’s value would 14 provide an equity cushion for the debtor. 15 With respect to Beal Bank’s argument regarding the proposed 16 interest rate on its secured claim, the debtor offered to adjust 17 it to 4.25%. It revealed that, in light of the ballots submitted 18 and objections filed, its expert witness, Kenneth Funsten 19 (“Funsten”) believed that the second amended plan should be 20 assessed under Till. Even at the 2.75% interest rate, the second 21 amended plan proposed to pay Beal Bank over $20 million in 22 principal and interest over ten years, which exceeded the present 23 value of Beal Bank’s secured claim. 24 Two days before the July 7, 2011 evidentiary hearing on the 25 second amended plan (“evidentiary hearing”), the debtor and Beal 26 Bank filed a joint pretrial statement (docket no. 222). In the 27 joint pretrial statement, the debtor and Beal Bank presented the 28 following issues to be determined by the bankruptcy court at the 15 1 evidentiary hearing: (1) whether an impaired class existed with a 2 genuine interest to consent to the second amended plan; 3 (2) whether the debtor filed the second amended plan in good 4 faith; (3) whether the second amended plan sets forth the 5 appropriate interest rate on Beal Bank’s secured claim for the 6 purposes of cramdown; and (4) whether the second amended plan was 7 feasible. 8 At the start of the evidentiary hearing, the bankruptcy 9 court found that at least one impaired class (i.e., class 3, the 10 unsecured nonpriority creditor class) had accepted the debtor’s 11 second amended plan. Relying on Conn. Gen. Life Ins. Co. v. 12 Hotel Assocs. of Tucson (In re Hotel Assocs. of Tucson), 165 B.R. 13 470 (9th Cir. BAP 1994), it held that the debtor satisfied the 14 requirement of § 1129(a)(10), though it acknowledged that the 15 issue of class gerrymandering might be relevant to the issue of 16 good faith under § 1129(a)(3). 17 The bankruptcy court heard testimony from various witnesses, 18 including the debtor’s expert witnesses, on the appropriate 19 interest rate to be paid on Beal Bank’s secured claim and the 20 value of the real property. During the evidentiary hearing, the 21 bankruptcy court emphasized that the second amended plan’s 22 feasibility depended on a determination of the appropriate 23 interest rate to be paid on Beal Bank’s secured claim. 24 At the end of the evidentiary hearing, the bankruptcy court 25 asked the parties to submit supplemental briefs as to the second 26 amended plan’s feasibility. The parties were to include 27 calculations of the potential monthly payment amounts and the 28 balloon payment amount, based on the interest rates and the 16 1 amounts of Beal Bank’s secured claim as advanced by each of the 2 parties. The debtor and Beal Bank both filed their supplemental 3 briefs on September 19, 2011 (docket nos. 254 and 255).13 4 The debtor contended in its supplemental brief that the 5 second amended plan was feasible if the bankruptcy court accepted 6 any of the interest rates proposed by the debtor. The debtor 7 claimed that the appropriate interest rate was 4.25%, the Till 8 build-up rate. But even at the highest interest rate of 4.79%, 9 the blended rate, or at 4.52%, the average of the Till build-up 10 rate and the blended rate, the debtor’s second amended plan still 11 was feasible. Applying any of these interest rates to the higher 12 claim amount of $17,404,669.85 asserted by Beal Bank, the debtor 13 noted that the calculated monthly payments were close to the 14 $88,047 monthly adequate protection payment it had been making to 15 Beal Bank over the course of the bankruptcy case. The debtor 16 calculated that the monthly payment to Beal Bank would be 17 $85,620.51 at the 4.25% interest rate, $88,393.86 at the 4.52% 18 interest rate or $91,211.10 at the 4.79% interest rate.14 19 The debtor also anticipated that it would be able to make 20 the balloon payment at the end of the plan term. The debtor 21 13 22 Beal Bank included in the record before us a copy of the debtor’s supplemental brief, but did not include a copy of its 23 own supplemental brief. We obtained a copy of Beal Bank’s 24 supplemental brief from the bankruptcy court’s electronic docket. See O’Rourke v. Seaboard Sur. Co. (In re E.R. Fegert, Inc.), 25 887 F.2d 955, 957-58 (9th Cir. 1988); Atwood v. Chase Manhattan Mortg. Co. (In re Atwood), 293 B.R. 227, 233 n.9 (9th Cir. BAP 26 2003). 27 14 The debtor continued to maintain, however, that the 28 amount of Beal Bank’s secured claim was $16,188,110.62. 17 1 asserted that it would have $6 million in equity to work with at 2 the end of the plan term, based on its proposed payoff schedule 3 and the assumption that the real property’s market value remained 4 static. The debtor therefore believed that it would be able to 5 refinance successfully or sell the real property to satisfy the 6 balloon payment. 7 Beal Bank argued that the appropriate interest rate was 8 8.1%, the blended rate, as calculated by its own expert, Daniel 9 Van Vleet (“Van Vleet”). Applying this interest rate to the 10 $17,404,669.85 claim amount asserted by Beal Bank, the monthly 11 payment amortized over thirty years would be $128,925. Even at 12 the $16,188,111 claim amount asserted by the debtor, Beal Bank 13 calculated that the monthly payments amortized over thirty years 14 would be $119,913. 15 Beal Bank pointed out that the debtor’s proposed loan term 16 was ten years, maturing in 2021. If Allegiant early terminated 17 its lease in April 2015 or continued with the lease to the end of 18 its contracted term in April 2018, the debtor’s cash flow 19 potentially would be severely restricted well before the proposed 20 loan maturity date. According to Beal Bank, the debtor did not 21 provide any evidence that it could continue to service the debt 22 obligation to Beal Bank following early termination or 23 termination of the lease with Allegiant. Thus, Beal Bank 24 concluded, the debtor’s second amended plan was not feasible. 25 On December 13, 2011, the bankruptcy court held a hearing, 26 orally issuing its fact findings and legal conclusions on the 27 record. The bankruptcy court made detailed fact findings as to 28 feasibility under § 1129(a)(11). With respect to the issue of 18 1 good faith under § 1129(a)(3), the bankruptcy court stated that 2 “the [second amended] plan meets all the other requirements of 3 Chapter 11 . . . .” Tr. of December 13, 2011 hr’g, 15:3-4. See 4 also Tr. of December 13, 2011 hr’g, 4:3-4. 5 The bankruptcy court found that the 4.52% interest rate 6 testified to by the debtor’s expert was the appropriate cramdown 7 interest rate. It adopted the 4.52% interest rate in light of 8 the approach set forth by Till, which required the bankruptcy 9 court to start with the prime rate and then build up or add to it 10 based on risk factors. The bankruptcy court opined that Till 11 only set 1% to 3% as the general range for risk factors, not as 12 the limit. 13 The bankruptcy court adopted the findings set forth by 14 Funsten, the debtor’s expert, agreeing with his analysis of the 15 risk factors. It adopted his conclusions “based upon the 16 character of the loan, the fact that . . . [there was] a building 17 that’s rented, a stable tenant, and the rent above market and 18 above the amount needed to pay the debt, the collateral which 19 again relate[d] to the building, and the circumstances peculiar 20 to this debtor.” Tr. of December 13, 2011 hr’g, 13:15-20. The 21 bankruptcy court explained that it adopted the 4.52% interest 22 rate “to account for the high risk if the debt [was] equal to 23 [Beal Bank’s] current claim.” Tr. of December 13, 2011 hr’g, 24 13:24-25, 14:1. 25 It found Van Vleet’s calculation of the interest rate to be 26 flawed in several respects. The bankruptcy court determined that 27 Van Vleet used a coerced-loan approach, not the blended-rate 28 approach he claimed to have used. It moreover found that he 19 1 “double-calculated” the risk to Beal Bank under the plan, 2 applying an equity investor rate. 3 The bankruptcy court determined that the second amended plan 4 was feasible based on the 4.52% interest rate proposed by the 5 debtor and the $17,404,669.85 claim amount asserted by Beal Bank. 6 The bankruptcy court was careful to note that it was assuming the 7 higher claim amount without deciding, “[f]or the purposes of 8 determining the appropriate rate of interest which, in turn, 9 require[d] an analysis based upon the amount of the debt[.]” 10 Tr. of December 13, 2011 hr’g, 4:11-14. 11 The bankruptcy court also found it reasonably possible that 12 the second amended plan was feasible because the debtor had 13 sufficient income to fund it as the debtor received rental income 14 exceeding the monthly payment amount to Beal Bank and would 15 receive substantial damages from Allegiant in the event of early 16 lease termination. The bankruptcy court believed it unlikely 17 that Allegiant would early terminate the lease, given relocation 18 costs and the special features offered by the office building. 19 The bankruptcy court further reasoned that even if Allegiant did 20 not renew the lease in April 2018, the debt to Beal Bank would be 21 reduced to $15,153,193. 22 It also recognized that the debtor had been making payments 23 to Beal Bank in an amount equal to or close to the amount 24 proposed under the second amended plan. The bankruptcy court 25 further noted that the debtor’s most recent operating report 26 revealed that the debtor had a healthy cash balance. 27 The bankruptcy court found it reasonably possible that the 28 debtor would be able to sell or refinance the real property such 20 1 that it would be able to make the balloon payment at the end of 2 the ten-year plan term. The bankruptcy court determined that 3 Funsten’s report provided evidence as to the feasibility of a 4 sale or refinance of the real property. It further determined 5 that there was “nothing to suggest that the subject [real] 6 property [would] decline in value,” though it acknowledged that 7 “any attempts to opine on the market conditions may be pure 8 speculation with respect to the state of the economy and the 9 market [in the area] in ten years[.]” Tr. of December 13, 2011 10 hr’g, 8:1-5. The bankruptcy court thus concluded that Beal Bank 11 not only had an equity cushion at the time of the evidentiary 12 hearing, but would have an even greater one in ten years because 13 the debtor would have made payments under the second amended 14 plan. 15 The bankruptcy court entered the plan confirmation order on 16 December 21, 2011. Beal Bank timely appealed the plan 17 confirmation order. 18 At oral argument, it was reported that the general unsecured 19 claims had been paid in full, and payments to Beal Bank under the 20 confirmed plan were current. 21 JURISDICTION 22 The bankruptcy court had jurisdiction under 28 U.S.C. 23 §§ 1334 and 157(b)(2)(L) and (O). We have jurisdiction under 24 28 U.S.C. § 158. 25 ISSUES 26 (1) Did the bankruptcy court err in denying Beal Bank’s 27 ballot motion? 28 (2) Did the bankruptcy court err in confirming the debtor’s 21 1 second amended plan by finding that the debtor demonstrated that 2 it was feasible? 3 (3) Did the bankruptcy court err in confirming the debtor’s 4 second amended plan by finding that the debtor filed it in good 5 faith? 6 STANDARDS OF REVIEW 7 The debtor and Beal Bank initially disagreed as to the 8 standard of review that we should apply in reviewing the 9 bankruptcy court’s ruling under Rule 3018(a). At oral argument, 10 counsel for the debtor agreed with Beal Bank that we should 11 conduct our review under the abuse of discretion standard. 12 We have been unable to locate authority within the Ninth 13 Circuit and elsewhere directly addressing this issue. We further 14 note that the Bankruptcy Code does not define “cause.” We 15 nonetheless agree with the parties that the abuse of discretion 16 standard of review applies here, as, within the context of 17 chapter 11 cases, this standard of review has been applied to 18 dismissals of chapter 11 cases for bad faith as “cause” under 19 § 1112(b). See Marsch v. Marsch (In re Marsch), 36 F.3d 825, 828 20 (9th Cir. 1994) (per curiam) (reviewing for abuse of discretion 21 bankruptcy court’s decision to dismiss chapter 11 case as bad 22 faith filing under § 1112(b)). We also note that Rule 3018(a) 23 provides that the bankruptcy court may, but not necessarily must, 24 permit a creditor to change its cast ballot, certainly implying 25 that the court is vested with discretion in making its decision. 26 We also review the bankruptcy court’s decision to confirm a 27 chapter 11 reorganization plan for an abuse of discretion. 28 Computer Task Group, Inc. v. Brotby (In re Brotby), 303 B.R. 177, 22 1 184 (9th Cir. BAP 2003). 2 We apply a two-part test to determine objectively whether 3 the bankruptcy court abused its discretion. United States v. 4 Hinkson, 585 F.3d 1247, 1261-62 (9th Cir. 2009) (en banc). 5 First, we “determine de novo whether the bankruptcy court 6 identified the correct legal rule to apply to the relief 7 requested.” Id. Second, we examine the bankruptcy court’s 8 factual findings under the clearly erroneous standard. Id. at 9 1262 & n.20. We must affirm the bankruptcy court’s factual 10 findings unless those findings are “(1) ‘illogical,’ (2) 11 ‘implausible,’ or (3) without ‘support in inferences that may be 12 drawn from the facts in the record.’” Id. 13 “Of course, a determination that a plan meets the requisite 14 confirmation standards necessarily requires a bankruptcy court to 15 make certain factual findings and interpret the law.” Brotby, 16 303 B.R. at 184. We review the bankruptcy court’s factual 17 determinations regarding feasibility under § 1129(a)(11) and good 18 faith under § 1129(a)(3) for clear error. Id. We will not 19 disturb the bankruptcy court’s factual determinations unless, 20 after reviewing the entire evidence, we have a definite and firm 21 conviction that a mistake has been made. Hinkson, 585 F.3d at 22 1260. We reverse the bankruptcy court only if we conclude that 23 the bankruptcy court’s factual determinations were illogical, 24 implausible or without support in the record. Id. at 1261. If 25 the bankruptcy court’s “account of the evidence is plausible in 26 light of the record viewed in its entirety,” we may not reverse, 27 even if we are convinced that, had we been in the position of 28 factfinder, we would have weighed the evidence differently. 23 1 Anderson v. City of Bessemer City, N.C., 470 U.S. 564, 573-74 2 (1985). “Where there are two permissible views of the evidence, 3 the factfinder’s choice between them cannot be clearly 4 erroneous.” Id. at 574. 5 We review de novo the following issues as they involve 6 questions of law: (1) whether plan treatment “impairs” a 7 creditor’s claim and (2) the bankruptcy court’s determination of 8 what factors to apply in a value determination. Conn. Gen. Life 9 Ins. Co. v. Hotel Assocs. of Tucson (In re Hotel Assocs. of 10 Tucson), 165 B.R. 470, 473 (9th Cir. BAP 1994). We accord 11 substantial deference to the bankruptcy court’s cramdown interest 12 rate determinations. Id. 13 We may affirm on any basis supported by the record. Shanks 14 v. Dressel, 540 F.3d 1082, 1086 (9th Cir. 2008). 15 DISCUSSION 16 A. The bankruptcy court did not err in denying Beal Bank’s ballot motion 17 18 Rule 3018(a)15 allows a creditor to change its vote only on 19 a showing of cause. As one bankruptcy court points out, the 20 Bankruptcy Code does not provide any guidance as to what 21 constitutes cause under Rule 3018(a). In re CGE Shattuck, LLC, 22 2000 WL 33679416 (Bankr. D.N.H. 2000). 23 The test for determining whether cause has been shown should not be a difficult one to meet. As long as the 24 reason for the vote change is not tainted, the change of vote should usually be permitted. The court must only 25 ensure that the change is not improperly motivated. 26 15 27 Rule 3018(a) provides, in relevant part, “For cause shown, the court after notice and hearing, may permit a creditor 28 . . . to change or withdraw an acceptance or rejection.” 24 1 Kellogg Square P’ship, 160 B.R. at 334 (citing 8 Collier on 2 Bankruptcy ¶ 3018.01[4] (15th ed. 1990)). 3 Here, Beal Bank emphasizes that the threshold to show cause 4 under Rule 3018(a) is low. A creditor only need demonstrate that 5 it has no “tainted” or improperly motivated reason for 6 withdrawing its vote. Beal Bank freely admitted to the 7 bankruptcy court and at oral argument that it bought Benedict’s 8 claim for the express purpose of blocking confirmation of a plan 9 it believed to be proposed in bad faith by the debtor. According 10 to Beal Bank, the bankruptcy court did not find this reason for 11 its request to change Benedict’s vote to be either tainted or 12 improperly motivated. Appellant’s Ballot Motion Opening Brief 13 at 15. Because it did not find Beal Bank’s request to withdraw 14 Benedict’s vote to be improper, Beal Bank argues, the bankruptcy 15 court simply should have granted the ballot motion. 16 Beal Bank moreover contends that cause under Rule 3018(a) 17 should be presumed to exist when a creditor seeks to withdraw its 18 vote before the ballot deadline. Appellant’s Ballot Motion 19 Opening Brief at 26. Beal Bank argues that to deny a creditor’s 20 request to withdraw its vote when it was made before the ballot 21 deadline would deprive the creditor “the full benefit of their 22 right of franchise under Chapter 11.” Appellant’s Ballot Motion 23 Opening Brief at 28. As long as the debtor suffers no prejudice 24 from the creditor’s withdrawal of the vote, Beal Bank reasons, 25 the bankruptcy court should allow the creditor to do so. Id. 26 Little authority exists addressing this issue. In In re 27 Kellogg Square P’ship, 160 B.R. 332 (Bankr. D. Minn. 1993), the 28 bankruptcy court faced facts similar to the matter before us. In 25 1 Kellogg Square P’ship, Prudential Insurance Company of America 2 (“Prudential”), the debtor’s largest and only secured creditor, 3 purchased claims from several of the debtor’s unsecured 4 creditors. Prudential obtained assignments of these claims after 5 these creditors had cast their votes accepting the debtor’s plan. 6 Prudential then moved to change the acceptances to rejections 7 under Rule 3018(a). Like Beal Bank, Prudential’s strategy in 8 purchasing the claims and changing the votes was to defeat 9 confirmation of the debtor’s plan so as to avoid cramdown 10 treatment of its secured claim. 11 The bankruptcy court found that Prudential did not show 12 cause under Rule 3018(a) to modify the votes, as the only cause 13 alleged by Prudential was that it would not have voted the claims 14 in favor of the debtor’s plan. Kellogg Square P’ship, 160 B.R. 15 at 335. The bankruptcy court reasoned that allowing an assignee- 16 creditor to change the vote previously cast by the assignor 17 undermines a basic principle of assignments. Id. Generally, “an 18 entity which acquires a claim [against a bankruptcy estate] steps 19 into the shoes of that claimant, enjoying both the benefits and 20 the limitations of the claim, as a successor in interest.” Id. 21 (quoting In re Applegate Prop., Ltd., 133 B.R. 827, 833 (Bankr. 22 W.D. Tex. 1991) (internal quotation marks omitted)). The 23 bankruptcy court concluded that “where an entity acquires a 24 creditor’s claim after the creditor has already cast a vote on a 25 plan of reorganization, the assignor-creditor’s evidenced 26 commitment to that specific participation in the case is a 27 permanent, binding limitation on the transferred claim.” Id. 28 It further reasoned that allowing an assignee-creditor to 26 1 change the assignor’s previously cast vote would undercut the 2 “certainty in the dynamics of reorganization under chapter 11.” 3 Id. “[W]ere pre-transfer votes not binding on the assignees of 4 claims, creditors would be left to select not the best plan [of 5 reorganization] but the best deal they might be able to 6 individually negotiate, with the major constituencies vying for 7 control of the case, behind the scene of the confirmation 8 process.” Id. (quoting Applegate Prop., Ltd., 133 B.R. at 836 9 (internal quotation marks omitted)). 10 Beal Bank contends that the reasoning of Kellogg Square 11 P’ship goes against current Ninth Circuit authority concerning 12 the law of assignments as set forth in Boyajian v. New Falls 13 Corp. (In re Boyajian), 564 F.3d 1088 (2009). Boyajian 14 established that an assignee-creditor may pursue a § 523(a)(2)(B) 15 action against a debtor as long as the assignee-creditor shows 16 that the original creditor relied on the debtor’s materially 17 false statement. Because the reasoning of Kellogg Square P’ship 18 conflicts with Boyajian, Beal Bank argues, it does not apply 19 here. 20 We do not quibble with Beal Bank in its assertion that, as 21 the assignee-creditor, it had the right to seek withdrawal of 22 Benedict’s vote. But Beal Bank misses the essential point of 23 Kellogg Square P’ship: like the bankruptcy court here, the 24 Kellogg Square P’ship bankruptcy court found that Prudential did 25 not establish cause under Rule 3018(a) to change the vote of the 26 assignor-creditors. 27 The bankruptcy court in In re MCorp Fin., Inc., 137 B.R. 237 28 (Bankr. S.D. Tex. 1992), also considered a motion to allow a 27 1 change in vote on a chapter 11 plan. In MCorp Fin., Inc., an 2 unsecured creditor moved to change his vote rejecting the chapter 3 11 plan to one accepting it shortly after he reached an agreement 4 with the debtor regarding treatment of his claim in the chapter 5 11 plan. After pointing out that a change in vote under Rule 6 3018(a) is the exception rather than the rule, id. at 238, the 7 bankruptcy court went on to indicate that the standard for such a 8 change is fairly relaxed, echoing the Kellogg bankruptcy court in 9 citing Collier. The bankruptcy court then listed examples 10 justifying vote changes, including “a breakdown in communications 11 at the voting entity, misreading the terms of the plan, or 12 execution of the first ballot by one without authority. In such 13 circumstances, the vote could be changed in order to allow the 14 voting entity to intelligently express its will.” Id. 15 The bankruptcy court in MCorp Fin., Inc. ultimately denied 16 the unsecured creditor’s motion to change his vote, determining 17 that his requested vote change was “prompted by a subsequent 18 agreement, and was made in writing only after testimony in the 19 confirmation hearing which made the ballot important.” Id. at 20 239. It found that “the timing of the change [was] highly 21 suspect, and the evidence [did] not overcome the possibility of 22 improper motivation.” Id. The bankruptcy court concluded that 23 the unsecured creditor failed to meet his burden of proof to 24 establish that the requested change was not improperly motivated. 25 Id. 26 Beal Bank maintains that the bankruptcy court did not find 27 that it had an improper motivation in seeking to withdraw 28 Benedict’s claim. But the bankruptcy court did make such a 28 1 finding: it found that Beal Bank’s reason to block confirmation 2 “did the process violence.” It further found that it was not 3 “appropriate [for creditors] to wait ‘til the plans [were] 4 balloted and then decide what claims [they were] going to buy.” 5 The bankruptcy court moreover found that “cause” under 6 Rule 3018(a) required something more than a mere change of heart. 7 It determined that withdrawing a previously cast vote for the 8 purpose of strategy (i.e., for the purpose of blocking plan 9 confirmation) was not cause under Rule 3018(a). 10 The bankruptcy court found that Beal Bank did not establish 11 cause for withdrawing Benedict’s vote. It further found that 12 Beal Bank’s reason for withdrawing Benedict’s vote was improperly 13 motivated. While it is a close question, we conclude that the 14 bankruptcy court did not abuse its discretion in denying the 15 ballot motion. 16 B. The bankruptcy court did not err in finding that the debtor’s second amended plan was feasible 17 18 “To confirm a plan, a bankruptcy court must find that the 19 plan is feasible, meaning that confirmation of the plan is not 20 likely to be followed by the liquidation, or the need for further 21 financial reorganization, of the debtor.” Sherman v. Harbin 22 (In re Harbin), 486 F.3d 510, 517 (9th Cir. 2007). Feasibility 23 requires only that the debtor demonstrate that the plan has a 24 “reasonable probability of success.” Acequia, Inc. v. Clinton 25 (In re Acequia, Inc.), 787 F.2d 1352, 1364 (9th Cir. 1986). “The 26 Code does not require the debtor to prove that success is 27 inevitable or assured, and a relatively low threshold of proof 28 will satisfy § 1129(a)(11) so long as adequate evidence supports 29 1 a finding of feasibility.” Wells Fargo Bank v. Loop 76, LLC 2 (In re Loop 76, LLC), 465 B.R. 525, 544 (9th Cir. BAP 2012). The 3 debtor cannot confirm a plan that is “a visionary scheme which 4 promises more than the debtor can deliver.” Id. (quoting Wiersma 5 v. O.H. Kruse Grain & Milling (In re Wiersma), 324 B.R. 92, 6 112-13 (9th Cir. BAP 2005), aff’d in part, rev’d in part on other 7 grounds, 227 Fed. Appx. 603 (9th Cir. 2007) (internal quotation 8 marks omitted)). “Because feasibility is an issue of fact, we 9 give due regard to the bankruptcy court’s evaluation of witness 10 testimony and any inferences drawn by the court.” Loop 76, LLC, 11 465 B.R. at 544. 12 Beal Bank contends that the debtor failed to provide 13 evidence of sufficient cash flow to fund and maintain its 14 business operations and pay its plan obligations. Beal Bank 15 moreover argues that the debtor did not provide any evidence that 16 it likely will be able to refinance or sell the real property at 17 the end of the plan term to make the balloon payment. In 18 particular, Beal Bank argued that the debtor offered no expert 19 testimony on feasibility or on the likelihood of refinancing the 20 real property and no projections or other “concrete” evidence of 21 sufficient cash flow. Beal Bank further argued that the debtor 22 also failed to offer evidence as to the value of the real 23 property beyond the confirmation date; it provided no evidence of 24 the real property’s value on early termination or termination of 25 the lease with Allegiant or the maturity date of the loan with 26 Beal Bank. 27 Beal Bank points out that the bankruptcy court relied on a 28 statement made by Funsten in his interest rate report in 30 1 determining that the plan was feasible. Specifically, on page 2 520 of his report, Funsten stated that “if commercial property 3 values in 2021 are no different than today, the remaining 4 principal to be refinanced will have a loan-to-value (“LTV”) of 5 68%.” Beal Bank stresses that Funsten was the debtor’s interest 6 rate expert and was not qualified as an expert on financing or 7 any other aspect of feasibility. It also contends that the real 8 property valuation report provided by the debtor’s other expert 9 witness, Charles Jack, was faulty in its assumption that the real 10 property’s value will remain unchanged. 11 Beal Bank overstates the bankruptcy court’s reliance on 12 Funsten’s report in its feasibility determination. The 13 bankruptcy court mentioned that Funsten’s report provided 14 evidence as to the potential for refinancing or sale of the real 15 property, but it looked to other evidence in determining the 16 second amended plan’s feasibility. The bankruptcy court found 17 that the second amended plan was feasible because: (1) the debtor 18 had sufficient income to fund the second amended plan because the 19 rental income it received exceeded the monthly payments to Beal 20 Bank; (2) the debtor stood to receive substantial damages 21 (approximately $1.2 million) from Allegiant in the event of early 22 lease termination; (3) Beal Bank had a sizeable equity cushion, 23 based on the current real property valuation, which only would 24 grow over time as the debtor made payments under the second 25 amended plan; and (4) the debtor had a healthy cash balance.16 26 16 27 We also point out that the debtor presented evidence that it intended to save the difference between the rental income from 28 (continued...) 31 1 The bankruptcy court further determined that there was 2 nothing in the evidence before it suggesting that the real 3 property’s value would decline. It also determined that it was 4 unlikely that Allegiant would terminate the lease early, based on 5 the real property’s unique characteristics and the costs to 6 Allegiant in relocating. Beal Bank moreover did not offer any 7 evidence indicating that the real property’s value would decline. 8 Beal Bank also did not dispute the debtor’s current valuation of 9 the real property. 10 Although the debtor apparently did not provide income 11 projections, its monthly operating reports suffice to show that 12 it had sufficient cash flow to fund the second amended plan. 13 Beal Bank did not object to any of the monthly operating reports 14 submitted by the debtor or offer any evidence of its own 15 indicating that the debtor had insufficient cash flow to fund the 16 second amended plan. 17 Based on the record before us, we conclude that it supports 18 the bankruptcy court’s feasibility determination. 19 C. The bankruptcy court made determinations as to good faith under § 1129(a)(3) 20 21 “Section 1129(a)(3) does not define good faith. A plan is 22 proposed in good faith where it achieves a result consistent with 23 the objectives and purposes of the Code. The requisite good 24 faith determination is based on the totality of the 25 26 16 (...continued) 27 Allegiant and the payments to Beal Bank to build up its cash reserves to continue funding the plan if Allegiant terminated the 28 lease early. 32 1 circumstances.” Platinum Capital, Inc. v. Sylmar Plaza, LP 2 (In re Sylmar Plaza, LP), 314 F.3d 1070, 1074 (9th Cir. 2002) 3 (citations omitted). The creation of an impaired class in “an 4 attempt to gerrymander a voting class of creditors is indicative 5 of bad faith” for purposes of § 1129(a)(3). Conn. Gen. Life Ins. 6 Co. v. Hotel Assocs. of Tucson (In re Hotel Assocs. of Tucson), 7 165 B.R. 470, 475 (9th Cir. BAP 1994). 8 Beal Bank asserts that the debtor did not propose the second 9 amended plan in good faith because it created an artificially 10 impaired class by providing deferred, no-interest payments to 11 Marquis & Aurbach and Benedict, though the debtor had ample funds 12 with which to pay them in full on the effective date. 13 The record in its totality amply supports a conclusion that 14 the debtor’s second amended plan achieves a result consistent 15 with the objectives and purposes of the Bankruptcy Code. See 16 Shanks, 540 F.3d at 1086; In re Sylmar Plaza, LP, 314 F.3d at 17 1074. The debtor presented a feasible plan that will pay all 18 allowed claims in full over time. Beal Bank will retain its 19 security interest in the real property until its allowed claim, 20 with interest at an appropriate rate, is paid in full. As noted 21 above, the evidence submitted by the debtor in support of 22 confirmation presented multiple business and economic reasons for 23 deferring payment of allowed unsecured claims. In light of our 24 review of the entire record, we do not have a definite and firm 25 conviction that the bankruptcy court erred in determining that 26 the debtor proposed its second amended plan in good faith, or in 27 its ultimate determination that the debtor satisfied the 28 requirements for confirmation of its second amended plan. 33 1 CONCLUSION 2 Because the bankruptcy court did not find that Beal Bank had 3 cause under Rule 3018(a) to withdraw Benedict’s vote accepting 4 the second amended plan, it did not err in denying Beal Bank’s 5 ballot motion. The bankruptcy court also did not err in finding 6 that the debtor satisfied the requirements for confirming its 7 second amended plan. We therefore AFFIRM the bankruptcy court’s 8 rulings on the ballot motion and plan confirmation. 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 34