Restructuring · Chapter 7 · Business
Attorney. CPA. Business Advisor.
For the orderly close of a Texas business

Chapter 7 — Business.
When the right answer is to close cleanly.

Most firms try to sell a reorganization. Lone Star Counsel will tell you when liquidation is actually the disciplined path. A business Chapter 7 — done correctly — extinguishes the business cleanly, protects the owner's personal exposure where possible, and preserves the relationships you'll need for whatever you do next.

Signed by the PartnerBy Darryl V. PrattManaging Partner
8 min read
Reviewed February 2026
Bankruptcy & Restructuring
01

Discipline over denial

The hardest skill in restructuring is recognizing when the operating model has no forward path. We will tell you when it doesn't.

02

Owner protection

Personal-guarantee analysis, asset-protection review, and pre-bankruptcy planning where appropriate — your personal exposure is its own engagement.

03

Orderly wind-down

Employees, creditors, landlords, vendors, customers — there is a right sequence and a wrong sequence. The wrong sequence creates liability.

04

What comes next

Most of our Chapter 7 business clients have a Chapter Two. We structure for that from day one.

When this is the right tool

When business Chapter 7 is the right tool

  • The business has no reasonable forward path — declining revenue, fundamental product or market mismatch, or capital structure that cannot be cured.
  • There is no realistic appetite or runway to fund a Subchapter V or Chapter 11 reorganization.
  • Owner is prepared to wind the business down and protect personal exposure separately if guarantees exist.
  • Creditors are pursuing collection and the cost of defending exceeds remaining business value.
When it is not

When business Chapter 7 is not the right tool

  • The business is fundamentally viable and the problem is one specific liability — consider Subchapter V.
  • The owner has substantial personal guarantees and no asset-protection planning yet — these matters require careful sequencing.
  • There is a real out-of-court resolution available with creditors.
The Decision Matrix

Business Chapter 7 vs. the alternatives

Dimension
Chapter 7 (Business)
This page
Subchapter V
Classic Chapter 11
Assignment for Benefit of Creditors
Outcome for the businessLiquidationReorganization, business continuesReorganization or saleLiquidation outside bankruptcy
Timeline60–120 days~90 days to plan confirmation12–18+ months60–180 days
Owner continues to operate?NoYesSometimesNo
Public proceeding?Yes — court-supervisedYesYesLimited
Personal-guarantee protection?No — separate analysis requiredNo — separate analysis requiredNo — separate analysis requiredNo — separate analysis required
Best when…No forward path; orderly closeBusiness viable, debt manageableLarge, complex restructuringTexas-law liquidation outside the bankruptcy court
The Process

The process — orderly business Chapter 7

I

Pre-filing analysis

Viability review, personal-guarantee mapping, asset-protection audit, alternative-paths comparison.

II

Wind-down sequencing

Employees, contracts, leases, vendors, customer commitments — the order in which each is handled is the work.

III

Petition filed

Voluntary petition. Operations cease at filing; the trustee takes possession.

IV

Section 341 meeting

Meeting of creditors, typically 30–45 days post-filing. Owner testifies under oath.

V

Liquidation & distribution

Trustee liquidates assets and distributes to creditors per the statutory priority scheme.

VI

Closure

Estate is closed. Business is extinguished. For most business Chapter 7s, owner moves to Chapter Two.

Common Questions

Frequently
asked.

Direct answers to the questions we are asked most often about this matter.

All firm FAQs
01Can my LLC file Chapter 7 in Texas?+
Yes — a Texas LLC may file Chapter 7. The case is a liquidation: a trustee is appointed, the LLC's assets are gathered and sold, and proceeds are distributed to creditors according to the statutory priority scheme. Note that an LLC does not receive a discharge in Chapter 7 — only individuals do. The function of a business Chapter 7 is the orderly extinguishment of the business and the protection of remaining business value for creditors. Personal exposure of the owner — particularly under personal guarantees — is a separate analysis.
02Do I need a CPA and a bankruptcy lawyer — or can one firm do both?+
Most clients facing meaningful restructuring need both disciplines: a bankruptcy attorney to handle the legal process, and a CPA to handle the tax treatment of debt forgiveness, the means test, plan feasibility projections, and post-confirmation reporting. Lone Star Counsel is one of the few Texas firms whose principal — Darryl V. Pratt — is dually licensed as a Texas attorney and a Certified Public Accountant. One firm, both credentials, no hand-offs, no cross-charging, and a single coherent strategy from intake through discharge.