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    Kansas court broadens charging order against single-member LLC
    2011-12-02

    Judgment creditors of LLC members usually have the right under state law to obtain a charging order against a member’s LLC interest. A charging order mandates that any distributions by the LLC that would otherwise be made to the member be paid instead to the creditor. The charging order provides no benefit, though, if no distributions are made to the LLC’s members. And if the judgment debtor is the only member of the LLC, it’s unlikely that he or she will cause the LLC to make distributions, since those would have to go to the creditor.

    Filed under:
    USA, Kansas, Company & Commercial, Insolvency & Restructuring, Litigation, Stoel Rives LLP, Interest, Limited liability company
    Location:
    USA
    Firm:
    Stoel Rives LLP
    Default by payee?
    2011-11-28

    A promissory note is a one-way undertaking. The maker promises to pay to the payee. There is nothing promised by the payee. The whole point of having a promissory note is to have a document that clearly states an obligation to pay. By contrast, most contracts are bilateral, meaning that each party promises to do something. And those promises are usually mutually dependent: if one party breaches, then the other may be excused from further performance. But that is not the case with a promissory note.

    Filed under:
    USA, New York, Company & Commercial, Insolvency & Restructuring, Litigation, Dykema Gossett PLLC, Default (finance)
    Authors:
    Diana Tsai , Andrew H. Connor
    Location:
    USA
    Firm:
    Dykema Gossett PLLC
    IRS issues final Treasury regulations addressing tax treatment of partnership debt for equity exchanges
    2011-11-16

    Background

    Filed under:
    USA, Company & Commercial, Insolvency & Restructuring, Tax, Latham & Watkins LLP, Royalty payment, Tax exemption, Debtor, Safe harbor (law), Interest, Taxable income, Debt, Liquidation, Fair market value, Intangible asset, Bankruptcy discharge, Internal Revenue Service (USA), Internal Revenue Code (USA)
    Authors:
    David S. Raab
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    Owners may be "stuck" with dissolved company’s debt
    2011-10-25

    A recent New York bankruptcy case holds that shareholders, directors and officers who dissolve a corporation to avoid paying a judgment against the business may be jointly and severally liable for a non-dischargeable debt in their personal bankruptcies.

    Filed under:
    USA, New York, Company & Commercial, Insolvency & Restructuring, Litigation, BakerHostetler, Bankruptcy, Shareholder, Debtor, Debt, Mortgage loan, Personal property, Misrepresentation, Joint-stock company, Joint and several liability, Dissolution (law), Corporate bond, Title 11 of the US Code, United States bankruptcy court
    Authors:
    George Klidonas
    Location:
    USA
    Firm:
    BakerHostetler
    FDIC adopts final rule requiring living wills for financial institutions; institutions must now describe how they will be liquidated
    2011-09-14

    On September 13, 2011, the Federal Deposit Insurance Corporation approved a final rule requiring certain financial institutions to prepare a plan for their dismantling in the event of material financial distress or failure.

    Filed under:
    USA, Banking, Company & Commercial, Insolvency & Restructuring, Lowenstein Sandler LLP, Regulatory compliance, Consumer protection, Adoption, Federal Reserve Board, Bank holding company, Advance healthcare directive, Federal Deposit Insurance Corporation (USA), Federal Reserve (USA), Financial Stability Oversight Council, Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 (USA), Title 11 of the US Code, Elementary and Secondary Education Act 1965 (USA), Federal Deposit Insurance Act 1950 (USA)
    Authors:
    S. Jason Teele , Sharon L. Levine
    Location:
    USA
    Firm:
    Lowenstein Sandler LLP
    Creditors of insolvent limited liability companies cannot sue derivatively
    2011-09-09

    The Supreme Court of Delaware recently held that creditors of insolvent Delaware limited liability companies (LLCs) lack standing to bring derivative suits on behalf of the LLCs.

    In March 2010, CML V brought both derivative and direct claims against the present and former managers of JetDirect Aviation Holdings LLC in the Court of Chancery after JetDirect defaulted on its loan obligations to CML. The Vice Chancellor dismissed all the claims, finding that, as a creditor, CML lacked standing to bring derivative claims on behalf of JetDirect, and CML appealed.

    Filed under:
    USA, Delaware, Company & Commercial, Insolvency & Restructuring, Litigation, Katten Muchin Rosenman LLP, Statute of limitations, Limited liability company, Standing (law), Constitutionality, Involuntary dismissal, Default (finance), Supreme Court of the United States, Court of Chancery, Delaware Supreme Court, Court of equity
    Location:
    USA
    Firm:
    Katten Muchin Rosenman LLP
    Delaware Supreme Court affirms that creditors of Delaware LLCs may not sue derivatively
    2011-09-12

    On September 2, the Delaware Supreme Court affirmed a holding by the Court of Chancery that creditors of insolvent Delaware limited liability companies do not have standing to sue derivatively. This contrasts with Delaware corporations: the Delaware courts have recognized that when a corporation becomes insolvent, creditors become the residual risk-bearers and are permitted to sue derivatively on behalf of a corporation to the same extent as stockholders.

    Filed under:
    USA, Delaware, Company & Commercial, Insolvency & Restructuring, Litigation, Paul, Weiss, Rifkind, Wharton & Garrison LLP, Shareholder, Credit (finance), Statutory interpretation, Fiduciary, Limited liability company, Standing (law), Derivative suit, Delaware General Corporation Law, Court of Chancery, Delaware Supreme Court, Court of equity
    Authors:
    Lewis R. Clayton , Alan W Kornberg , Stephen P. Lamb
    Location:
    USA
    Firm:
    Paul, Weiss, Rifkind, Wharton & Garrison LLP
    No soup for you: derivative actions concerning Delaware limited liability companies
    2011-09-13

    The opinion issued by the Delaware Supreme Court (the “Court”) in the matter of CML V, LLC v. Bax, No. 735, 2010 (Del. Supr. Sept.

    Filed under:
    USA, Delaware, Company & Commercial, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, Winston & Strawn LLP, Legal personality, Fiduciary, Statute of limitations, Board of directors, Limited liability company, Standing (law), Secured creditor, Derivative suit, Court of Chancery, Delaware Court of Chancery, Delaware Supreme Court
    Authors:
    Marvin J. Miller Jr.
    Location:
    USA
    Firm:
    Winston & Strawn LLP
    Showell v. Pusey, C.A. No. 3970-VGC (Del. Ch. Sept. 1, 2011) (Glasscock, V.C.)
    2011-09-07

    In this memorandum opinion, the Court of Chancery held that a retiring member of a limited liability company was entitled to his proportionate share of the liquidation value, rather than the going concern value, of the company.

    Filed under:
    USA, Delaware, Company & Commercial, Insolvency & Restructuring, Litigation, Potter Anderson & Corroon LLP, Share (finance), Interest, Limited liability company, Accounting, Consent, Retirement, Proportionality (law), Memorandum opinion, Court of Chancery, Delaware Supreme Court
    Location:
    USA
    Firm:
    Potter Anderson & Corroon LLP
    Uzbekistan simplified business liquidation procedures
    2019-06-24

    Presidential resolution “On measures to simplify the process of liquidation of business entities” was adopted.

    In accordance with the Resolution, from January 1, 2020, permanently functioning territorial special commissions for the liquidation of enterprises that are not engaged in financial and economic activities and (or) have not formed their statutory funds within the time limits established by the legislation are abolished.

    Filed under:
    Uzbekistan, Company & Commercial, Insolvency & Restructuring, GRATA International
    Location:
    Uzbekistan
    Firm:
    GRATA International

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