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All losses are to be listed, including those covered by insurance. Also note that this question requires in-
formation not only as of the petition date but also losses since commencement of the case.

SOFA Question 11 — Payments for Debt Counseling

This includes payments to attorneys and persons who are not attorneys for consultation concerning debt
consolidation, relief under the bankruptcy law, or preparation of a bankruptcy petition within one year
before the commencement of the case.

SOFA Question 12 — Transfers to Self-Settled Trusts

List all property transferred to a self-settled trust for the benefit of the debtor within 10 years preceding
the filing for relief.

SOFA Question 13 — Other Transfers

List all money or property transferred by sale, trade, or any other means within two years of the filing
for relief, other than in the ordinary course of business or financial affairs. This includes transfers out-
right or as security.

SOFA Question 14 — Prior Addresses

Only provide corporate address changes within the past three years. It is not necessary to list other loca-
tions, such as branches and field sales offices.

SOFA Question 15 — Heath Care Bankruptcies

This question calls for the identification of the location of relevant facilities, as well as the type of ser-
vices provided and the manner in which records are maintained.

SOFA Questions 16 and 17 — Personally Identifiable Information

This question calls for the identification of information collected from customers, as well as the identifi-
cation of employee benefit and pension programs.

SOFA Question 18 — Closed Financial Accounts

List all financial and investments accounts closed, sold or transferred, including bank accounts.

SOFA Question 19 — Safe Deposit Boxes

List each safe deposit or other box that is holding or held cash, investments, or other valuables within
one year of bankruptcy filing.

SOFA Question 20 — Off-Premises Storage

Identify property kept in storage units or warehouses other than normal places of business.

SOFA Question 21 — Property Held for Another Person

Consignment inventory and tooling are common responses.

© 2020 Association of International Certified Professional Accountants 39