Chapter 11 debtor elected to be treated as a small business but no party filed a plan within the 160-day time limit imposed by 11 U.S.C. §1121(e). After filing an untimely plan, the debtor filed a withdrawal of its small business election. The court concludes that the debtor's failure to timely file its plan and its belated attempt to withdraw its small business election preclude confirmation of the plan under 11 U.S.C. §1129(a)(1) and (2).