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    Tax sharing agreements in bankruptcy – a tale of two jurisdictions
    2013-08-28

    The Bottom Line:

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Tax, Kramer Levin Naftalis & Frankel LLP, Bankruptcy, Holding company, Federal Deposit Insurance Corporation (USA), Eleventh Circuit
    Authors:
    Daniel M. Eggermann
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    "I'll sit this one out" - Fifth Circuit permits secured creditor to disregard Chapter 11 case
    2013-08-28

    A few weeks ago in In re S. White Transportation, the U.S. Court of Appeals for the Fifth Circuit permitted a secured creditor that had indisputably received notice of the debtor’s chapter 11 case, but took no steps to protect its interests until after the confirmation of the debtor’s plan, to continue to assert a lien against the debtor’s property post-confirmation. 

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kelley Drye & Warren LLP, Bankruptcy, Debtor, Statutory interpretation, Secured creditor, Fifth Circuit
    Authors:
    Benjamin D. Feder
    Location:
    USA
    Firm:
    Kelley Drye & Warren LLP
    New case may present planning opportunities for financially troubled Qsubs
    2013-08-29
    S corporation (S corp) bankruptcies frequently result in an unfunded tax liability for the shareholders. To avoid this result, shareholders have sought to revoke the S corp status before filing for bankruptcy. However, courts have voided this revocation when it is done in contemplation of bankruptcy. A recent case out of the Third Circuit (In Re: The Majestic Star Casino, LLC), however, permitted an S corp revocation when a qualified subchapter S subsidiary (Qsub) was in bankruptcy.
    Filed under:
    USA, Insolvency & Restructuring, Litigation, Tax, Reinhart Boerner Van Deuren SC, Bankruptcy, Shareholder, S corporation, Double taxation
    Authors:
    Lucien A. Beaudry , Peter C. Blain , Michael G. Goller
    Location:
    USA
    Firm:
    Reinhart Boerner Van Deuren SC
    Whose tax refund is it? Eleventh Circuit holds that chapter 11 debtor parent company must distribute tax refunds to members of a consolidated group under a tax sharing areement
    2013-08-29

    On August 15, 2013, in Zucker v.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Tax, Fried Frank Harris Shriver & Jacobson LLP, Bankruptcy, Debtor, Holding company, Tax return (USA), Federal Deposit Insurance Corporation (USA), United States bankruptcy court, Eleventh Circuit
    Authors:
    Brad Eric Scheler , Gary L. Kaplan , Shannon Lowry Nagle , Alan N. Resnick , Jennifer L. Rodburg
    Location:
    USA
    Firm:
    Fried Frank Harris Shriver & Jacobson LLP
    Preserving some portion of the non-qualified plan benefits of a bankrupt company
    2013-08-29

    I have blogged several times about the difficulties of preserving non-qualified plan benefits, particularly when the plan sponsor goes bankrupt. At the time of a bankruptcy, the company's non-qualified plan becomes nothing more than an unfunded promise to pay benefits and participants usually have to get in line with the company's other creditors. The recent decision in Tate v. General Motors LLC (56 EBC 1363, 6th Cir.

    Filed under:
    USA, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Winston & Strawn LLP, Bankruptcy, Deferred compensation, Retirement
    Authors:
    Michael S. Melbinger
    Location:
    USA
    Firm:
    Winston & Strawn LLP
    The next wave: are we facing another round of big Chapter 11 bankruptcies?
    2013-09-04

    While the American economy continues to grow at a tepid pace, the filing rate for both personal and business bankruptcies has slowed dramatically. As banks have cleared many, but certainly not all, of their problem loans and have curtailed lending activity, the main driver of small- and medium-business bankruptcies has slowed. However, like death and taxes, bankruptcy is not going to go away. The retail sector appears to be primed for the next wave in bankruptcy filings, and that means that vendors, suppliers, and other creditors should be prepared.

    Filed under:
    USA, Insolvency & Restructuring, Larkin Hoffman Daly & Lindgren Ltd, Bankruptcy, Retail
    Authors:
    Richard (Jay) J Reding
    Location:
    USA
    Firm:
    Larkin Hoffman Daly & Lindgren Ltd
    Bankrupt employee was not estopped from prosecuting undisclosed discrimination action
    2013-09-05

    Quin v. County of Kauai Dep't. of Transp., 2013 WL 3814916 (9th Cir. 2013)

    Filed under:
    USA, Employment & Labor, Insolvency & Restructuring, Litigation, Proskauer Rose LLP, Bankruptcy, Discrimination, Estoppel, Ninth Circuit
    Location:
    USA
    Firm:
    Proskauer Rose LLP
    CCRC conundrum: using bankruptcy to overcome financial instability
    2013-08-16

    CASE RESULTS DEPEND UPON A VARIETY OF FACTORS UNIQUE TO EACH CASE AND DO NOT GUARANTEE OR PREDICT A SIMILAR RESULT IN ANY FUTURE CASE

    Filed under:
    USA, Healthcare & Life Sciences, Insolvency & Restructuring, LeClairRyan, Bankruptcy
    Authors:
    Joel R. Nied , Michael F. Ruggio , Malinda A. Miller
    Location:
    USA
    Firm:
    LeClairRyan
    Bad faith filing no obstacle for hotel reorganization
    2013-08-19

    The Bottom Line

    Filed under:
    USA, Texas, Insolvency & Restructuring, Litigation, Real Estate, Kramer Levin Naftalis & Frankel LLP, Bankruptcy, Injunction, Foreclosure, Bad faith, United States bankruptcy court, Fifth Circuit
    Authors:
    Alice J. Byowitz
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    Fifth Circuit protects secured creditor and holds that receipt of notice is not participation required to extinguish lien through plan confirmation
    2013-08-20

    It should be common knowledge that a secured creditor, having received proper notice in a Chapter 11 bankruptcy case, faces the risk that its lien will be extinguished if it fails to object to a reorganization plan that does not specifically preserve the lien. Apparently, however, not all secured lenders realize this risk, and some fall prey to a trap for the unwary in §1141(c) of the Bankruptcy Code by failing to protect their liens and place their collateral at risk.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Hunton Andrews Kurth LLP, Bankruptcy, Debtor, Secured creditor, United States bankruptcy court, Fifth Circuit, Seventh Circuit
    Authors:
    Benjamin C. Ackerly , Tyler P. Brown , Tara L. Elgie , Jarrett L. Hale , Jason W. Harbour , Gregory G. Hesse
    Location:
    USA
    Firm:
    Hunton Andrews Kurth LLP

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