Memorandum Opinion and Order

This appeal presents the question whether 28 U.S.C. ' 1930(a)(6) requires payment of post-confirmation quarterly fees on only those disbursements made pursuant to the debtor=s reorganization plan or, as the appellant United States Trustee (Trustee) contends, upon all postconfirmation disbursements.  I conclude that quarterly fees must be paid on all post-confirmation disbursements and therefore reverse the contrary holding of the bankruptcy court and remand for further proceedings.