---
kind: "section"
citation: "24 C.F.R. § 401.400"
title: "24"
number: "401.400"
heading: "Required elements of a Restructuring Plan."
url: "https://uscodex.org/cfr/24/401.400"
---

# §401.400. Required elements of a Restructuring Plan.

- (a) **General.** A PAE is responsible for the development of a Restructuring Plan for each project included in its PRA.
- (b) **Required elements.** The Restructuring Plan must contain a narrative that fully describes the restructuring transaction. The Restructuring Plan must include the elements required by [section 514(e)](/cfr/24/514.md?p=e) of MAHRA. The Restructuring Plan must describe the use of any restructuring tools listed at sections [517(a)](/cfr/24/517.md?p=a) and [(b)](/cfr/24/517.md?p=b) of MAHRA, and must contain other requirements as determined by HUD.

## Notes

### Authority

Authority: 12 U.S.C. 1715z-1 and 1735f-19(b); 42 U.S.C. 1437(c)(8), 1437f(t), 1437f note, and 3535(d).

### Source

Source: 65 FR 15485, Mar. 22, 2000, unless otherwise noted.