[x] In addition, the required plan contents under the SBRA are less stringent than those for chapter 11 plans. [xi] Ultimately, by lowering costs and simplifying the plan confirmation process, the SBRA aims to provide another option for small businesses wishing to reorganize. [i] See H.R. Rep. No. 116-171, at 3 (2019); American Bar Association Business Law Section, 2019 Spring Meeting Materials and Audio, Too Broke to Go Bankrupt? The Impact of New US Trustee Fees on Midcap Bankruptcy Debtors (Mar. 29, 2019). [ii] The SBRA will go into effect 180 days after the date of enactment. See H.R. 3311, § 5. [iii] 11 U.S.C. § 1182 defines a "debtor" as a small-business debtor.