(a)
An
entity may timely file a request for payment of an administrative
expense, or may tardily file such request if permitted by
the court for cause.
(b)
After notice and a hearing, there shall be allowed,
administrative expenses, other than
claims allowed under section
502(f) of this title, including—
(1)(A) the actual, necessary costs and expenses
of preserving the estate, including—
(i) wages, salaries, and commissions for services
rendered after the commencement of the case; and
(ii) wages and benefits awarded pursuant to a judicial
proceeding or a proceeding of the National Labor Relations
Board as back pay attributable to any period of time occurring
after commencement of the case under this title, as a result
of a violation of Federal or
State law by the
debtor, without regard to the time of the occurrence
of unlawful conduct on which such award is based or to whether
any services were rendered, if the court determines that
payment of wages and benefits by reason of the operation
of this clause will not substantially increase the probability
of layoff or termination of current employees, or of nonpayment
of
domestic support obligations, during the case under
this title;
(B)
any tax—
(i) incurred by the estate, whether secured or unsecured,
including property taxes for which liability is in rem,
in personam, or both, except a tax of a kind specified in
section
507(a)(8) of this title; or
(ii) attributable to an excessive allowance of a
tentative carryback adjustment that the estate received,
whether the taxable year to which such adjustment relates
ended before or after the commencement of the case;
(C) any fine, penalty, or reduction in credit relating
to a tax of a kind specified in subparagraph
(B)
of this paragraph; and
(D) notwithstanding the requirements of subsection
(a), a
governmental unit shall not be required to file a request
for the payment of an expense described in subparagraph
(B)
or (C),
as a condition of its being an allowed administrative expense;
(2)
compensation and reimbursement awarded under section
330(a) of this title;
(3)
the actual, necessary expenses, other than compensation
and reimbursement specified in paragraph
(4) of
this subsection, incurred by—
(A)
a
creditor that files a
petition under section
303 of this title;
(B)
a
creditor that recovers, after the court's approval,
for the benefit of the estate any property transferred or
concealed by the
debtor;
(C)
a
creditor in connection with the prosecution of a criminal
offense relating to the case or to the business or property
of the
debtor;
(D)
a
creditor, an
indenture trustee, an
equity security holder, or a committee representing
creditors or
equity security holders other than a committee appointed
under section
1102 of this title, in making a substantial contribution
in a case under chapter 9 or
11 of this title;
(E)
a
custodian superseded under section
543 of this title, and compensation for the services
of such
custodian; or
(F)
a member of a committee appointed under section
1102 of this title, if such expenses are incurred in
the performance of the duties of such committee;
(4) reasonable compensation for professional services
rendered by an
attorney or an
accountant of an
entity whose expense is allowable under subparagraph
(A),
(B),
(C),
(D),
or (E)
of paragraph
(3) of
this subsection, based on the time, the nature, the extent,
and the value of such services, and the cost of comparable
services other than in a case under this title, and reimbursement
for actual, necessary expenses incurred by such
attorney or
accountant;
(5) reasonable compensation for
services rendered by an
indenture trustee in making a substantial contribution
in a case under chapter 9 or
11 of this title, based on the time, the nature, the
extent, and the value of such services, and the cost of
comparable services other than in a case under this title;
(6) the fees and mileage payable under chapter 119
of title
28;
(7) with respect to a nonresidential real property
lease previously assumed under section
365, and subsequently rejected, a sum equal to all monetary
obligations due, excluding those arising from or relating
to a failure to operate or a penalty provision, for the
period of 2 years following the later of the rejection date
or the date of actual turnover of the premises, without
reduction or setoff for any reason whatsoever except for
sums actually received or to be received from an
entity other than the
debtor, and the
claim for remaining sums due for the balance of the
term of the lease shall be a
claim under section
502(b)(6);
(8) the actual, necessary costs and expenses of
closing a
health care business incurred by a trustee or by a Federal
agency (as defined in section 551(1) of title 5) or a department
or agency of a
State or political subdivision thereof, including any
cost or expense incurred—
(A) in disposing of
patient records in accordance with section
351; or
(B) in connection with transferring
patients from the
health care business that is in the process of being
closed to another
health care business; and
(9) the value of any goods received by the
debtor within 20 days before the date of commencement
of a case under this title in which the goods have been
sold to the
debtor in the ordinary course of such
debtor's business.
(c) Notwithstanding subsection
(b), there
shall neither be allowed, nor paid—
(1) a
transfer made to, or an obligation incurred for the
benefit of, an
insider of the
debtor for the purpose of inducing such
person to remain with the
debtor's business, absent a finding by the court based
on evidence in the record that—
(A) the
transfer or obligation is essential to retention of
the
person because the individual has a bona fide job offer
from another business at the same or greater rate of compensation;
(B) the services provided by the
person are essential to the survival of the business;
and
(C) either—
(i) the amount of the
transfer made to, or obligation incurred for the benefit
of, the
person is not greater than an amount equal to 10 times
the amount of the mean
transfer or obligation of a similar kind given to nonmanagement
employees for any purpose during the calendar year in which
the
transfer is made or the obligation is incurred; or
(ii) if no such similar transfers were made to,
or obligations were incurred for the benefit of, such nonmanagement
employees during such calendar year, the amount of the
transfer or obligation is not greater than an amount
equal to 25 percent of the amount of any similar
transfer or obligation made to or incurred for the benefit
of such
insider for any purpose during the calendar year before
the year in which such
transfer is made or obligation is incurred;
(2) a severance payment to an
insider of the
debtor, unless—
(A) the payment is part of a program that is generally
applicable to all full-time employees; and
(B) the amount of the payment is not greater than
10 times the amount of the mean severance pay given to nonmanagement
employees during the calendar year in which the payment
is made; or
(3) other transfers or obligations that are outside
the ordinary course of business and not justified by the
facts and circumstances of the case, including transfers
made to, or obligations incurred for the benefit of, officers,
managers, or consultants hired after the date of the filing
of the petition.
(Pub. L. 95-598, Nov. 6, 1978, 92 Stat. 2581; Pub.
L. 98-353, title III, § 446, July 10, 1984, 98 Stat.
374; Pub. L. 99-554, title II, § 283(g), Oct. 27, 1986,
100 Stat. 3117; Pub. L.
103-394, title I, § 110, title II, § 213(c), title III,
§ 304(h)(2), Oct. 22, 1994, 108 Stat. 4113, 4126,
4134; Pub. L.
109-8, Title III, §§
329,
331, Title IV, Subtitle B, §
445, Title VII, §
712(b),
(c), Title XI, §
1103, Title XII, §§
1208,
1227(b), April 20, 2005, 119 Stat. 101, 102,
117, 128, 190, 194, 200.)
|
