The United States Trustee System was created by Congress as an agency in the
Department of Justice to appoint and supervise private trustees and the
administration of bankruptcy cases.

The Department is committed to the present system of private trustees and to their
receiving adequate compensation for the essential work they do on behalf of our
Nation's bankruptcy system. The United States Trustee System is also committed to
achieving the highest standards of fiduciary responsibility, to protecting the funds and
assets entrusted to trustees, and to the expeditious handling and closing of cases with
prompt payment to creditors and trustees.

The handbook that follows presents a statement of policy and is intended as a working
guide for all Chapter 13 Standing Trustees under United States Trustee supervision.
The policy set forth in this second revised edition supercedes that contained in the
revised Handbook for Chapter 13 Standing Trustees issued October 1990.

Financial accountability is the cornerstone of the mandate placed upon the United
States Trustee System by Congress. The reporting requirements set forth in this
handbook, if conscientiously followed will result in a uniform and systematic review of
the financial administration of Chapter 13 cases for both Chapter 13 Standing Trustees
and the United States Trustees.

Your services in Chapter 13 cases are essential and appreciated.

Updated May 7, 2015

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