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Under 11 U.S.C. Section 101, the term:
(51B) ''single
asset real estate'' means real property constituting a single
property or project, other than residential real property with fewer than 4 residential
units, which generates substantially all of the gross income of a debtor and on which no
substantial business is being conducted by a debtor other than the business of operating
the real property and activities incidental thereto having aggregate noncontingent,
liquidated secured debts in an amount no more than $4,000,000;
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