11 U.S.C. § 946 : US Code - Section 946: Effect of exchange of securities before the date of the filing of the petition

Search 11 U.S.C. § 946 : US Code - Section 946: Effect of exchange of securities before the date of the filing of the petition

The exchange of a new security under the plan for a claim covered
by the plan, whether such exchange occurred before or after the
date of the filing of the petition, does not limit or impair the
effectiveness of the plan or of any provision of this chapter. The
amount and number specified in section 1126(c) of this title
include the amount and number of claims formerly held by a creditor
that has participated in any such exchange.