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Bankruptcy Terms and Glossary

 E

Effective Date
The point at when the plan of reorganization commences.

Equity
The value of a debtor's interest in property that remains after liens and other creditor interests are considered.

Examiner
A court appointee with responsibilities to oversee certain parts of the proceedings.

Executory Contract or Lease
Includes contracts or leases under which both parties in the agreement have duties remaining to be performed.

Exemptions (Exempt Property)
Certain property owned by an individual debtor that the Bankruptcy Code or applicable state law permits the debtor to keep from unsecured creditors.