Section 401.400 - Required elements of a Restructuring Plan(a)General. A PAE is responsible for the development of a Restructuring Plan for each project included in its PRA.(b)Required elements. The Restructuring Plan must contain a narrative that fully describes the restructuring transaction. The Restructuring Plan must include the elements required by section 514(e) of MAHRA. The Restructuring Plan must describe the use of any restructuring tools listed at sections 517(a) and (b) of MAHRA, and must contain other requirements as determined by HUD.