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    Unexpected deletion of STC exemption of liquidation distributions
    2010-10-28

    In terms of section 64B(5)(c) of the Act the following amounts will be exempt when distributed in the course of or in anticipation of the liquidation, winding up, deregistration or final termination of the corporate existence of a company or close corporation, provided that certain steps are taken within 18 months from the date of the liquidation distribution, namely;

    Filed under:
    South Africa, Insolvency & Restructuring, Tax, ENS, Tax exemption, Dividends, Budget, Liquidation, Bénéfice, Constitutional amendment, Article V US Constitution
    Authors:
    Beric John Croome , Janel Strauss
    Location:
    South Africa
    Firm:
    ENS
    Amended Bankruptcy Rule 2019: clarity and confusion?
    2011-12-01

    On April 26, 2011, the Supreme Court of the United States adopted amendments to Rule 2019 of the Federal Rules of Bankruptcy Procedure (Amended Rule 2019) and submitted the proposed amendment to Congress for approval. Amended Rule 2019 was approved by Congress and became effective on December 1, 2011. The rule governs certain disclosure requirements for groups consisting of multiple creditors or equity security holders acting in concert in Chapter 9 or Chapter 11 cases.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Bankruptcy, US House Committee on Rules, Article V US Constitution, United States bankruptcy court
    Location:
    USA
    Firm:
    Latham & Watkins LLP
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