JOHN ROSSMEISSL, Bankruptcy Judge
THIS MATTER having come on regularly for hearing before the Honorable John A. Rossmeissl, United States Bankruptcy Judge for the Eastern District of Washington, by telephone conference on March 6, 2008, Debtors appearing by and through their attorney JAMES P. HURLEY of Hurley Lara, the Chapter 12 Trustee FORD ELSAESSER appearing in person and by written report, Northwest Farm Credit Services appearing through THOMAS T. BASSETT of Kirkpatrick Lockhart Preston Gates Ellis LLP, the Internal Revenue Service appearing through Assistant General ROLF TANGVALD, Farm Service Agency appearing through Assistant Attorney General FRANK WILSON, and the Court having considered the testimony of Debtors, the exhibits and evidence in support of the Order Confirming the Chapter 12 Plan and the modifications thereto as represented by counsel for the parties and as set forth in the proposed Order of Confirmation, the Court now makes the following:
FINDINGS OF FACT
1. The Plan complies with the provisions of Chapter 12 and with other applicable provisions of Title 11 U.S. Code;
2. Any fee, charge or amount required under Chapter 12 of Title 28, U.S. Code, or by the Plan, to be paid before confirmation has been paid;
3. The Plan has been proposed in good faith and not by any means forbidden by law;
4. The value, as of the effective date of the Plan, of the property to be distributed under the Plan on account of each allowed unsecured claim is not less than the amount that would be paid on such claim if the estate of the Debtors were liquidated under Chapter 7, Title 11, U.S. Code, on such date;
5. The holder of each allowed secured claim has accepted the Plan subject to certain terms a set forth in the Order of Confirmation.
The Court having entered its Findings of Fact, now enters the following:
CONCLUSIONS OF LAW
1. The Plan complies with the provisions of Chapter 12 and with other applicable provisions of Title 11, U.S. Code; and
2. The court should confirm Debtors' Chapter 12 Plan as modified in the proposed Order of Confirmation.