After discerning a debtor’s present situation that is financial courts need certainly to ascertain whether or not the economic circumstances warrant release of figuratively speaking.

For this, any meaning proposed by Congress ought to include factors that assess the livelihood that is future of debtor. The thresholds for just what finally constitute an undue difficulty differ on the list of various applications of this standard. However, the use of the hardship that is undue in every context includes an inquiry in to the livelihood for the indiv 171 42 U.S.C. § 12111(10)(B) (2008); see also Gilbert v. Frank, 949F. 2d 637, 643–44 (2nd Cir. 1991) (affirming the dismissal for the issue, to some extent, because making the employee’s asked for accommodation would decelerate and minimize the efficiency associated with the procedure). Whenever courts are assessing whether an undue difficulty exists for a small business that is belated having to pay taxes, facts that demonstrate imminent financial ruin indicate undue difficulty. 172 See In re Arthur’s Indus. Maint., 1992 Bankr. LEXIS 2339, at *18–19 (Bankr. W.D. Va. Apr. 9, 1992); In re Pool & Varga, Inc., 60 B.R. 722, 724–25 (E.D. (more…)