MEMORANDUM OF DECISION ANITA L. SHODEEN, Bankruptcy Judge. Debtor's Second Amended Plan and a Motion for Relief from Stay filed by the primary secured creditor are before the Court. Jurisdiction of these matters are governed by 28 U.S.C. sections 157(b)(1) and 1334. For the reasons discussed herein, confirmation of the Debtor's Second Amended Plan is denied. Riverbend Leasing L.L.C. is a limited liability company formed under Iowa law in April 2002. ("Debtor" or "Riverbend"). The original...