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    Inherited IRAs Not Exempt From Bankruptcy Estate Under New York Law
    2018-11-15

    In a matter of first impression, the U.S. Bankruptcy Court for the Northern District of New York recently analyzed whether a debtor may exempt from her bankruptcy estate a retirement account that was bequeathed to her upon the death of her parent. In In re Todd, 585 B.R. 297 (Bankr. N.D.N.Y 2018), the court addressed an objection to a debtor’s claim of exemption in an inherited retirement account, and held that the property was not exempt under New York and federal law.

    Filed under:
    USA, New York, Banking, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Duane Morris LLP, Internal Revenue Code (USA)
    Authors:
    Rudolph J. Di Massa, Jr.
    Location:
    USA
    Firm:
    Duane Morris LLP
    Safety and Soundness and the Bankruptcy Code: Does a Bank Commit a Safety and Soundness Violation by Failing to Comply with the Bankruptcy Rules?
    2017-04-26

    It is fair to say that not many, if any, banks have internal controls or policies and procedures to identify and mitigate deficiencies in the bankruptcy practices of banks. Indeed, banks typically rely on their Legal Department or external counsel to make sure banks protect their interests when bank customers file bankruptcy. While the Compliance Department and the Risk Management Department track compliance and risks related to numerous laws, rules and regulations, the Bankruptcy Code and its rules are typically not among those laws and rules.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Duane Morris LLP, Bankruptcy, Mortgage loan, Foreclosure, Consumer Financial Protection Bureau (USA)
    Location:
    USA
    Firm:
    Duane Morris LLP
    Massachusetts Bankruptcy Court Rules That Parents Receive Reasonably Equivalent Value in Exchange for Paying Their Child's Tuition
    2016-09-14

    College students across the country have begun returning to campus for the start of the fall semester. This arrival heralds new opportunities, new friends and new classes. It also means new tuition payments. Given the soaring price of college tuition, many students will rely on their parents to assist them with the cost of attendance. This parental support may take many forms, from co-signing or guarantying undergraduate loans to directly funding tuition costs.

    Filed under:
    USA, Massachusetts, Banking, Insolvency & Restructuring, Litigation, Private Client & Offshore Services, Public, Duane Morris LLP, United States bankruptcy court
    Authors:
    Paul D. Moore , Michael R. Lastowski
    Location:
    USA
    Firm:
    Duane Morris LLP
    Post-Petition Interest in a Solvent Case: What Interest Rate Controls?
    2016-08-18

    In today's low interest rate environment, the difference between a contractual interest rate and the federal judgment rate can be quite significant. It is not surprising, therefore, that this issue has become hotly litigated in cases involving solvent Chapter 11 debtors. Recently, the U.S. District Court for the Northern District of Illinois, in Colfin Bulls Funding A v. Paloian (In re Dvorkin Holdings), 547 B.R. 880 (N.D. Ill.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Duane Morris LLP, Bankruptcy, Debtor, Unsecured debt, Interest, Discovery, Default (finance), US Congress, The Legal Intelligencer, United States bankruptcy court, US District Court for Northern District of Illinois
    Authors:
    Rudolph J. Di Massa, Jr. , Lawrence J. Kotler , Catherine B. Heitzenrater
    Location:
    USA
    Firm:
    Duane Morris LLP
    Eastern District of New York Holds That "Forced Vesting" of Title to Collateral Is an Impermissible Modification of a Secured Creditor's Rights
    2016-04-21

    In In re Zair, 2016 U.S. Dist. LEXIS 49032 (E.D.N.Y. Apr. 12, 2016), the U.S. District Court for the Eastern District of New York became the latest to take sides on the emerging issue of “forced vesting” through a chapter 13 plan. After analyzing Bankruptcy Code §§ 1322(b)(9) and 1325(a)(5), the court concluded that a chapter 13 debtor could not, through a chapter 13 plan, force a mortgagee to take title to the mortgage collateral.

    Background

    Filed under:
    USA, New York, Banking, Insolvency & Restructuring, Litigation, Duane Morris LLP, Debtor, Collateral (finance), Secured creditor
    Authors:
    Keri L. Wintle , Jarret P. Hitchings , Rudolph J. Di Massa, Jr. , William C. Heuer , Rosanne Ciambrone , Ron Oliner
    Location:
    USA
    Firm:
    Duane Morris LLP
    Extinguishment of Liens Through a Plan of Reorganization
    2016-02-17

    On Aug. 4, 2015, in City of Concord, New Hampshire v. Northern New England Telephone Operations LLC (In re Northern New England Telephone Operations LLC), No. 14-3381 (2nd Cir. Aug. 4, 2015), the U.S. Court of Appeals for the Second Circuit addressed the circumstances under which a creditor's lien on the property of a debtor may be extinguished through a Chapter 11 plan of reorganization.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Duane Morris LLP, Debtor, Second Circuit
    Authors:
    Rudolph J. Di Massa, Jr. , Catherine B. Heitzenrater
    Location:
    USA
    Firm:
    Duane Morris LLP
    Financing statement filed without debtor's authorization
    2015-11-06

    Under the Uniform Commercial Code (UCC), a secured party can perfect its lien on certain of a debtor's assets by the filing of a UCC-1 financing statement. However, Section 9-509 of the UCC provides that a party may file such a financing statement only if the debtor authorizes the filing: either expressly in an authenticated record or, more commonly, by executing a security agreement. The UCC does not specify when a debtor must provide such authorization, but the U.S.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Duane Morris LLP, Debtor, Uniform Commercial Code (USA)
    Authors:
    Rudolph J. Di Massa, Jr.
    Location:
    USA
    Firm:
    Duane Morris LLP
    Chapter 15 - A Useful Tool for Protecting and Preserving Assets in Cryptocurrency Insolvency Proceedings
    2022-08-01

    The Bankruptcy Protector

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Ninth Circuit
    Location:
    USA
    Crossing the “The”: The Importance of Careful Drafting for Recorded Mortgages
    2022-07-11

    The Bankruptcy Protector

    In Enter. Bank v. The Ingros Fam. LLC, et al., 2022 WL 2283392 (Bankr. W.D. Pa. June 23, 2022), a lender faced a potentially costly decision when it mistakenly left the word “The” from a borrower’s name.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Nelson Mullins Riley & Scarborough LLP
    Location:
    USA
    Firm:
    Nelson Mullins Riley & Scarborough LLP
    Undisclosed Arrears Come Back to Bite Bank
    2022-01-05

    Federal Rule of Bankruptcy Procedure 3002.1 was implemented to protect debtors from unanticipated deficiencies in residential mortgage payments following a chapter 13 discharge, and the Bankruptcy Court for the District of Puerto Rico’s recent opinion in In re Feliciano Figueroa[1] illustrates how detrimental the rule can be to inattentive mortgage holders.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Nelson Mullins Riley & Scarborough LLP, Bankruptcy
    Authors:
    David M. Barnes, Jr.
    Location:
    USA
    Firm:
    Nelson Mullins Riley & Scarborough LLP

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