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    Third-party non-debtor releases in the Second Circuit
    2012-06-12

    Between 2008 and 2010, the Second Circuit Court of Appeals (the Second Circuit) revisited the circumstances under which it would approve third-party non-debtor releases in Chapter 11 plans of reorganization. Traditionally, the Second Circuit found such releases to be appropriate if the bankruptcy case had certain special — “unique” — circumstances.1 InIn re Johns-Manville Corp., 517 F.3d 52 (2d. Cir.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Conflict of laws, Debtor, Injunction, Subject-matter jurisdiction, Second Circuit, United States bankruptcy court, Fifth Circuit
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    Tax Exemption Offers Relief in the German Restructuring Market
    2018-11-23

    German legislator finally introduces tax exemption for income resulting from debt waivers in restructuring scenarios with retroactive effect.

    Filed under:
    Germany, Insolvency & Restructuring, Tax, Latham & Watkins LLP, Tax exemption, Debtor, Waiver, Limited liability partnership
    Authors:
    Frank Grell , Jörn Kowalewski
    Location:
    Germany
    Firm:
    Latham & Watkins LLP
    Circuit court reverses district court, upholds the bankruptcy court’s decision in TOUSA
    2012-05-31

    Senior Transeastern Lenders v. Official Comm. Of Unsecured Creditors of TOUSA, Inc. (In re TOUSA, Inc.), 2012 US App. LEXIS 9796 (11th Cir. May 15, 2012)

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Bankruptcy, Debtor, Debt, Default (finance), United States bankruptcy court, Eleventh Circuit
    Authors:
    Mark A. Broude , Roger G. Schwartz , Karen S. Goldstein
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    Spain’s Improved Insolvency Regime Gains Momentum
    2016-06-07

    Recent piece-meal amendments to the Spanish Insolvency Act 2003 seem to have cumulated into a restructuring solution that is starting to be considered predictable, quick and fair, especially when compared to the pre-amendment system. With its new restructuring approach, which shares many of the same characteristics as an English Scheme of Arrangement, Spanish companies have finally been given much-needed space and time to develop an appropriate restructuring strategy.

    Filed under:
    Spain, Insolvency & Restructuring, Latham & Watkins LLP, Debtor
    Location:
    Spain
    Firm:
    Latham & Watkins LLP
    Lessons learned from Nortel Senior Notes: "single satisfaction” of the guarantee claims in chapter 11
    2012-05-08

    “In chapter 11, a creditor should be able to assert the full amount of any guarantee claim against the debtor without reducing the claim for recoveries against another obligor.”

    “Whether the Nortel Senior Notes will be entitled to post-petition interest, and at what rate, in the chapter 11 cases are open questions that may hinge, among other things, on proving solvency of the Nortel chapter 11 debtors.”

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Bankruptcy, Debtor, Interest
    Authors:
    Mark A. Broude
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    A New Wave of CIS Restructurings Poses Unique Challenges
    2016-06-07

    While the CIS nations have recently provided a multitude of sizeable restructuring cases, the region’s dominant force, Russia, has stood up reasonably well to lengthy economic decline, economic sanctions and the collapse of oil and gas prices. There are now signs however, that its complex troubles are pushing certain companies towards a restructuring or insolvency position.

    Filed under:
    Russia, Ukraine, Insolvency & Restructuring, Latham & Watkins LLP, Debtor
    Location:
    Russia, Ukraine
    Firm:
    Latham & Watkins LLP
    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 Code (USA), Internal Revenue Service (USA)
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    The Fifth Circuit shifts the risk of doing business with fraudulent enterprises to trade creditors
    2015-04-07

    When a debtor pays the market cost for goods and services provided to it by third-party vendors, these payments normally cannot be recovered as fraudulent transfers in the U.S. That is because the debtor receives reasonably equivalent value for the payments to its vendors and because the unsuspecting vendors can assert a good faith defense based on the value provided.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, White Collar Crime, Dechert LLP, Debtor, Fraud, Fifth Circuit
    Location:
    USA
    Firm:
    Dechert LLP
    Fourth Circuit affirms application of section 365(n) to ensure patent licensees sufficiently protected in granting relief to foreign representative
    2013-12-12

    The Court of Appeals for the Fourth Circuit, in Jaffe v. Samsung Elecs. Co., Ltd.,1 recently held that a U.S. bankruptcy court is not required under principles of comity to blindly apply foreign law to assets located in the U.S. of a foreign debtor whose principal insolvency proceeding is outside the U.S. Instead, bankruptcy courts must balance the interests of the affected U.S. parties with the those of the foreign debtor. In this case, the balancing required the application of U.S. law to the foreign debtor’s U.S. assets, not German law as applied in the foreign proceeding.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Patents, Dechert LLP, Debtor, United States bankruptcy court, Fourth Circuit
    Location:
    USA
    Firm:
    Dechert LLP
    Ninth Circuit issues a bankruptcy opinion favorable to lenders to SPEs
    2012-02-09

    In its recent decision in Meruelo Maddux Properties, Inc.,1 the Court of Appeals for the Ninth Circuit held that an entity that meets the definition of a “single real estate” debtor under the Bankruptcy Code may not escape the consequences of such designation simply because it is a subsidiary of a group of companies with integrated and intertwined relationships among them. The decision may provide powerful rights not only to lenders to such entities in general, but could significantly enhance the rights of creditors of real estate owning single purpose entities.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Dechert LLP, Bankruptcy, Debtor, Secured creditor, Bank of America, Ninth Circuit
    Location:
    USA
    Firm:
    Dechert LLP

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