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    Texas Bankruptcy Court Blesses Serta Chapter 11 Plan Over Objections of Lenders Excluded from "Position Enhancement Transaction"
    2023-09-30

    On June 6, 2023, the U.S. Bankruptcy Court for the Southern District of Texas confirmed the chapter 11 plan of bedding manufacturer Serta Simmons Bedding, LLC and its affiliates (collectively, "Serta"). In confirming Serta's plan, the court held that a 2020 "uptier," or "position enhancement," transaction (the "2020 Transaction") whereby Serta issued new debt secured by a priming lien on its assets and purchased its existing debt from participating lenders at a discount with a portion of the proceeds did not violate the terms of Serta's 2016 credit agreement.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Jones Day
    Authors:
    Oliver S. Zeltner , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    Court's Broad Interpretation of Definition of "Securities Contracts" Promotes Expansive Scope of Bankruptcy Code "Safe Harbor"
    2023-09-30

    Section 546(e) of the Bankruptcy Code's "safe harbor" preventing avoidance in bankruptcy of certain securities, commodity, or forward-contract payments has long been a magnet for controversy. Several noteworthy court rulings have been issued in bankruptcy cases addressing the application of the provision, including application to financial institutions, its preemptive scope, and its application to non-publicly traded securities.

    Filed under:
    USA, Capital Markets, Insolvency & Restructuring, Litigation, Jones Day, Private equity, Supreme Court of the United States
    Authors:
    Daniel J. Merrett (Dan) , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    Circuit Split Widens on Extent of Abrogation of Sovereign Immunity for Governmental Units in Bankruptcy Avoidance Litigation
    2023-09-30

    Bankruptcy trustees and chapter 11 debtors-in-possession ("DIPs") frequently seek to avoid fraudulent transfers and obligations under section 544(b) of the Bankruptcy Code and state fraudulent transfer or other applicable nonbankruptcy laws because the statutory "look-back" period for avoidance under many nonbankruptcy laws exceeds the two-year period governing avoidance actions under section 548.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Tax, Jones Day, Internal Revenue Service (USA), Federal Deposit Insurance Corporation (USA), US Congress, Internal Revenue Code (USA), Supreme Court of the United States
    Authors:
    Dan B. Prieto , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    Minimising the risk of customer non-payment
    2023-10-01

    What matters

    This article delves into some key considerations for suppliers when dealing with customers where there may be a risk of non-payment or insolvency circumstances and how a supplier can minimise the risk to their cash flow and business.

    What matters next

    Filed under:
    United Kingdom, Company & Commercial, Insolvency & Restructuring, Shoosmiths LLP
    Authors:
    Maeve Honey , Joe Forbes
    Location:
    United Kingdom
    Firm:
    Shoosmiths LLP
    Engaging with HMRC to avoid issues when cramming down tax liabilities under an English restructuring plan
    2023-10-02

    HMRC has taken an increasingly active role in opposing restructuring plans with which it does not agree

    Previously in this series, we explored whether restructuring plans present an alternative to formal insolvency, as well as the court's ability to exercise a cross-class cram down on opposing creditors.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Tax, Osborne Clarke, Insolvency, HM Revenue and Customs (UK)
    Authors:
    Sam Furse , Douglas Hawthorn
    Location:
    United Kingdom
    Firm:
    Osborne Clarke
    Restructuring and Redundancies 101 - Key Considerations
    2023-10-02

    "Job-Cuts", "Lay-Offs" and "Restructures" are all common words that have recently featured in global media reports. It is no different in New Zealand, with a number of companies making cost-saving measures including shrinking their pool of employees. Restructures and redundancies can be difficult and sometimes messy processes and are not easy for anyone involved. Even more so, New Zealand has robust employment legislation that includes multiple safeguards that should be considered before a lawful decision is made to disestablish a role.

    Filed under:
    New Zealand, Employment & Labor, Insolvency & Restructuring, Litigation, Russell McVeagh
    Location:
    New Zealand
    Firm:
    Russell McVeagh
    Foreign judgment enforceable at common law despite legislative change making it unenforceable in state of origin
    2023-10-02

    The High Court has held that there is no common law rule preventing enforcement of a foreign judgment in England and Wales simply because it is not presently or fully enforceable in the relevant foreign jurisdiction.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Herbert Smith Freehills LLP, Employee Retirement Income Security Act 1974 (USA)
    Authors:
    Chris Bushell , Maura McIntosh
    Location:
    United Kingdom
    Firm:
    Herbert Smith Freehills LLP
    ERGO Analysing Development Impacting Business: IBBI Amends the CIRP Regulations to Streamline the Insolvency Process
    2023-09-29

    Introduction

    The Insolvency and Bankruptcy Board of India (IBBI) on 18 September 2023 notified the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2023 (CIRP Amendment Regulations) amending the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 (CIRP Regulations).

    The key changes brought about by the CIRP Amendment Regulations are as follows:

    Filed under:
    India, Insolvency & Restructuring, Litigation, Khaitan & Co, Insolvency and Bankruptcy Board of India, Insolvency and Bankruptcy Code (India)
    Authors:
    Siddharth Srivastava , Mohit Kishore , Shikha Mohini
    Location:
    India
    Firm:
    Khaitan & Co
    Sonderkündigungsrecht nach § 111 InsO bei Erwerb von Anteilen an Immobiliengesellschaft?
    2023-09-27

    Hat ein Erwerber von Geschäftsanteilen an einer Immobiliengesellschaft ein Sonderkündigungsrecht für bestehende Miet- oder Pachtverhältnisse?

    Filed under:
    European Union, Germany, Insolvency & Restructuring, Litigation, Real Estate, CMS Germany
    Authors:
    Rolf Leithaus , Julia Menke
    Location:
    European Union, Germany
    Firm:
    CMS Germany
    Building with confidence: insolvency-related considerations for principals in building contracts
    2023-09-27

    The current market conditions of the construction and project development sector may prompt extra attention to insolvency-related safeguards in building contracts with (sub)contractors. Aiming to mitigate insolvency risks as much as possible, in this blog we discuss a few key considerations for principals to take into account when entering into building contracts with (sub)contractors.

    Building with confidence: insolvency-related considerations for principals in building contracts

    Filed under:
    Netherlands, Insolvency & Restructuring, Real Estate, Loyens & Loeff
    Authors:
    Timo Huisman , Sophie Brandse
    Location:
    Netherlands
    Firm:
    Loyens & Loeff

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