This panel examines a host of real estate issues, including the intersection of reverse mortgages and bankruptcy, and the rights of heirs when a borrower files for bankruptcy; the distribution of equity in post-petition real estate sales, and how to determine who is entitled to the proceeds; whether, since Toth, the prime rate is the best measure of risk when applying the Till rate for total debt claims in bankruptcy; the classification of conduit payments, and whether direct mortgage payments should be considered part of bankruptcy plan payments; and effective strategies for addressing and resolving mortgage issues to guarantee that debtors achieve a fresh start post-bankruptcy.