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    Tenth Circuit holds exclusion for claims arising out of bankruptcy or insolvency may bar coverage for claim under broker’s errors and omissions policy
    2013-09-25

    The United States Court of Appeals for the Tenth Circuit, applying Oklahoma law, has held that a bankruptcy or insolvency exclusion may bar coverage for the insured broker’s claim, where the broker’s actions were connected to the bankruptcy of its client’s former insurer.  C.L. Frates & Co. v. Westchester Fire Ins. Co., 2013 WL 4734093 (10th Cir. Sept. 4, 2013).

    Filed under:
    USA, Insolvency & Restructuring, Insurance, Litigation, Wiley Rein LLP, Bankruptcy, Tenth Circuit
    Location:
    USA
    Firm:
    Wiley Rein LLP
    Second Circuit affirms bankruptcy court’s denial of loan trustee’s attempts to obtain payment of make-whole amount
    2013-09-18

    On September 12, 2013, in the American Airlines case, the US Court of Appeals for the Second Circuit affirmed an order of the United States Bankruptcy Court for the Southern District of New York (a) authorizing the debtor to use proceeds of postpetition financing to repay prepetition debt without payment of amake-whole amount, and (b) denying a creditor’s request for relief fromthe automatic stay.  

    Background Facts

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Chadbourne & Parke LLP, Bankruptcy, Debt, Default (finance), American Airlines, Second Circuit, United States bankruptcy court
    Authors:
    N. Theodore Zink, Jr.
    Location:
    USA
    Firm:
    Chadbourne & Parke LLP
    Receivership reforms, part three: creditors’ rights and priority of claims
    2013-09-17

    In our previous post, we provided background on receiverships and detailed specific reforms that could provide much-needed updates to the process. Today we’re continuing to look at those possible reforms.

    Conduct of case and notice to creditors

    Filed under:
    USA, Missouri, Insolvency & Restructuring, Thompson Coburn LLP, Bankruptcy
    Authors:
    David Warfield
    Location:
    USA
    Firm:
    Thompson Coburn LLP
    Tenth Circuit holds that judicial estoppel applies to bar lawsuit of debtors who sought to recover damages in excess of amount disclosed in bankruptcy proceedings
    2013-09-11

    The United States Court of Appeals for the Tenth Circuit recently shut down litigation filed by plaintiffs who had represented to a Bankruptcy Court that their claims were worth far less than they were attempting to recover in a lawsuit filed in federal district court. Queen v. TA Operating, LLC, --- F.3d ----, 2013 WL 4419322, (10th Cir. Aug. 20, 2013).

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Hunton Andrews Kurth LLP, Bankruptcy, Estoppel, United States bankruptcy court, Tenth Circuit
    Location:
    USA
    Firm:
    Hunton Andrews Kurth LLP
    Supreme Court makes it harder for trust beneficiaries to prove "defalcation" by fiduciary in bankruptcy
    2013-09-13

    The U.S. Supreme Court, in Bullock v. BankChampaign, N.A., has arguably made it harder for damaged beneficiaries to prevent a negligent or self-interested trustee from filing a bankruptcy case and escaping debts owed to the trust’s beneficiaries. Individual debtors file bankruptcy cases to obtain a discharge of their debts.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Quarles & Brady LLP, Bankruptcy, Debtor, Fiduciary, Beneficiary, Debt, United States bankruptcy court
    Authors:
    Christopher Combest
    Location:
    USA
    Firm:
    Quarles & Brady LLP
    What must a secured creditor do to get its due?
    2013-09-16

    Last month, the Fifth Circuit Court of Appeals ruled that a secured creditor’s claim survives bankruptcy where the secured creditor received notice of the case and was found to have not actively participated in it. Acceptance Loan Co. v. S. White Transp., Inc. (In re S. White Transp., Inc.), 2013 U.S. App. LEXIS 16181 (5th Cir. Aug. 5, 2013).

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Mintz, Bankruptcy, Debtor, Secured creditor
    Location:
    USA
    Firm:
    Mintz
    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
    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
    "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
    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

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