Associates Morgan Decker and Matt Barr co-authored an article discussing the application of 11 USC 348(f) to real estate valuations upon conversion from Chapter 13 to Chapter 7 bankruptcies.  In particular, their article discusses the analysis applicable to treatment of real property appreciation between the petition date and the conversion date, especially whether such increase in value properly belongs to the debtor or to the estate.  Their article (linked here) was published in the May 2022 edition of the ABI Journal.  The ABI Journal is the official publication of the American Bankruptcy Institute, the nation’s largest and preeminent organization of Bankruptcy practitioners.