Restructuring · Chapter 7 · Individual
Attorney. CPA. Business Advisor.
For Texas individuals & professionals

Chapter 7 — Individual.
A fresh start, with an attorney and a CPA under one roof.

Personal Chapter 7 is rarely just about debt. It is about pre-bankruptcy tax planning, Texas exemption maximization, the means test, the future of the home, and — for business owners and professionals — the careful sequencing of personal and business exposure. Lone Star Counsel is one of the few Texas firms where the same lawyer is also a CPA.

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

The Texas advantage

Texas has an unlimited homestead exemption — one of the most protective in the country. With careful planning, the home can stay.

02

Pre-bankruptcy tax planning

What you do in the 90 days before filing matters as much as the filing itself. Transfers, IRA contributions, exemption planning — all must be done within the rules.

03

The means test

Above-median income does not automatically disqualify you from Chapter 7. The means test has structure and counter-arguments. We run it correctly.

04

Attorney + CPA

Most personal Chapter 7 clients also have tax exposure, retirement-account questions, and business-income reporting issues. One firm, both licenses, no hand-offs.

When this is the right tool

When personal Chapter 7 is the right tool

  • Unsecured debt has become unmanageable and no realistic repayment plan exists.
  • You pass the means test — or have a credible argument for special circumstances.
  • Most of your assets are within Texas exemptions (homestead, retirement, life insurance cash value, vehicles, household goods).
  • You have not made disqualifying transfers in the 90-day to 2-year look-back periods.
  • You are prepared for the credit, social, and professional implications of a public filing.
When it is not

When personal Chapter 7 is not the right tool

  • You have substantial non-exempt assets that you wish to keep — Chapter 13 may be the right tool.
  • Recent transfers to family or insiders may be voidable — pre-bankruptcy planning is required first.
  • Most of the debt is non-dischargeable (recent taxes, student loans without hardship, domestic-support obligations, fraud judgments).
  • Your income meaningfully exceeds the means-test threshold without credible special-circumstances arguments.
The Decision Matrix

Chapter 7 (Individual) vs. the alternatives

Dimension
Chapter 7 (Individual)
This page
Chapter 13
Workout / Settlement
Do Nothing
OutcomeDischarge of unsecured debt3–5 year repayment plan, then dischargeSettle for less, no court filingContinued exposure to suit & judgment
Timeline60–120 days to discharge3–5 years30–180 daysIndefinite
Income required?Below-means or special circumstancesStable income requiredSome ability to payN/A
Keep non-exempt assets?NoYes — if plan funds themYesUntil collected
Best when…Pass means test, mostly exempt assetsAbove-means, want to keep assetsFew creditors, willing counterpartiesAlmost never
The Process

The process — a personal Chapter 7

I

Strategic assessment

Means test, exemption analysis, transfer review, tax exposure, retirement assets, business interests, non-dischargeable debt analysis.

II

Pre-filing planning

Lawful exemption maximization, tax positioning, retirement contributions, addressing any look-back exposure.

III

Credit counseling course

Statutorily required within 180 days before filing.

IV

Petition filed

Voluntary petition. Automatic stay protects you from collection immediately upon filing.

V

Section 341 meeting

Meeting of creditors, typically 30–45 days post-filing. You attend with counsel.

VI

Debtor education course & discharge

Statutorily required course. Discharge typically enters 60–90 days after the 341 meeting.

Common Questions

Frequently
asked.

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

All firm FAQs
01What property can I keep in a Texas Chapter 7?+
Texas exemptions are among the most protective in the country. The Texas homestead is unlimited in value (subject to acreage limits — 10 urban / 100–200 rural). Qualified retirement accounts (401(k), 403(b), IRA) are fully exempt. Life insurance cash value is exempt. Personal property is exempt up to $50,000 single / $100,000 family (including up to 3 firearms, one motor vehicle per licensed driver, household goods, and tools of the trade). The federal exemption scheme is also available in Texas — choice of scheme is part of the strategic engagement.
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.