The article titled “Al Zawawi and § 109(a): Parsing What It Means to Be a “Debtor” Under Chapter 15,” written by Partners Ben Loveland and George Shuster, was selected for inclusion in the prestigious Best of ABI 2022: This Year in Business Bankruptcy. Each year, this collection spotlights the most noteworthy articles published within the previous twelve months. The article examines the nuances of debtor identification in the context of Chapter 15 of the Bankruptcy Code, particularly focusing on the significant implications of the Al Zawawi case.