; and , and (B) by adding at end the following: (3) ‘‘victim impact statement’’ means a voluntary written, oral, video, or audio statement, submitted to, or presented to the court in the name of the victim or under a pseudonym, describing the emotional, physical, familial, or financial impact suffered as a result of the sexual abuse of the victim who is a creditor of the debtor in a chapter 11 proceeding. , (4) in section 541 by adding at end the following: (g) In all cases regarding debts or other financial liability arising from allegations of sexual abuse of a child, involving debtors that are organizations described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code, the Court shall engage the services of an independent forensic accountant to review the assets and interests of such debtor, and any nondebtor sought to be released from liability in a proposed reorganization plan, and require preparation of a report to assist the Court with ensuring that such assets and interests are properly included or excluded from the estate. , (5) in section 107— (A) in subsection (b) by adding at the end the following: This subsection shall not apply to cases regarding debts or other financial liability arising from potential liability stemming from allegations of sexual abuse of a child except to the extent necessary to protect the identity and personal information of the person(s) alleging that they were abused unless the alleged offender is found innocent of abuse in a court of law. , (B) by amending subsection (d) to read as follows: (d) Except no court order shall seal any evidence of alleged crimes relating to the sexual abuse of a child other than to protect the identity and personal information of the person(s) alleging that they were abused unless the alleged offender is found innocent of abuse in a court of law. , (6) in section 362(b)(2)(A)— (A) in clause (iv) by striking or at the end, (B) in clause (v) by adding or at the end, and (C) by adding at