Does Section 542 of the Bankruptcy and Insolvency Act, 542(1) of the Code of Civil Procedure, which prohibits a debtor from entering into bankruptcy, or does the Debtors have to close the transactions in order to get out of bankruptcy?

Debtors also argue that 542 as applied in this case violates the Thirteenth Amendment's prohibition against involuntary servitude because the statute, in effect, forces Debtors to close the transactions in question for the sole benefit of their creditors after filing for bankruptcy. They further contend that 542 violates their right to equal protection under the law. These arguments are raised for the first time on appeal. Therefore, we do not address them. See Cold Mountain v. Garber, 375 F.3d 884, 891 (9th Cir. 2004).