(a)    Tax refunds received by the debtor (or either debtor if a joint case) while the chapter 13
        case is pending are presumed to be disposable income to be turned over by the debtor(s) upon
        receipt to the chapter 13 trustee. The amount of the tax refund turned over to the trustee shall
        increase the base amount of the plan. The plan shall be deemed modified accordingly, and the
        trustee shall file a Notice of Plan Modification within 21 days from the trustee’s receipt of the
        tax refund. The trustee is hereby authorized to endorse a tax refund check if the check is made
        payable to the debtor(s).

(b)    However, the debtor(s) may rebut the presumption that all or a portion of the tax refund
        is disposable income to be turned over to the trustee, by filing a Notice to Retain all or a
        portion of the tax refund no later than 30 days of the receipt by the debtor(s) of the tax refund.
        The Notice to Retain filed by the debtor(s) shall contain 21-day negative notice as set forth in
        Local Rule 9014-1 and shall be served on the trustee. Such Notice to Retain shall state with
        specificity the basis as to why all or some portion of the tax refund is not disposable income and
        debtor(s) shall simultaneously provide to the trustee supporting documentation demonstrating the
        tax refund sought to be retained is needed to pay expenses that are reasonable and necessary for
        the support of the debtor(s) or dependents. If the trustee does not file an objection to the Notice
        to Retain within the 21-day negative notice period, the debtor(s) shall thereafter be entitled to
        retain and use the amount of the tax refund set forth in the Notice to Retain without further order
        of the court. If the trustee timely files an objection to the Notice to Retain, the court will
        determine what portion of the tax refund, if any, is disposable income to be turned over by the
        debtor(s) to the trustee.

(c)   Upon receipt by the debtor(s) of a tax refund, the debtor(s) shall hold such tax refund in
        trust and not spend the tax refund unless and until (i) a Notice to Retain is filed by the
        debtor(s) and no objection is filed by the trustee to the Notice to Retain within the 21-day
        period; or (ii) if an objection is timely filed by the trustee to a Notice to Retain, the court has determined
        what portion of the tax refund, if any, is disposable income to be turned over by the debtor(s) to
        the trustee; or (iii) other order of the court. If the debtor(s) do not intend to file a Notice to
        Retain with respect to all or a portion of a tax refund, the debtor(s) shall, immediately upon
        receipt of the tax refund, turnover the tax refund (or such portion of the tax refund that the
        debtor does not intend to seek to retain) to the trustee as disposable income.

(d)   Nothing contained herein shall prevent the court, by order entered in a particular case, from
        providing for other treatment of tax refunds received by the debtor(s).