私は、当事務所にて事務職員として勤務していますが、前職 は大阪地方裁判所の裁判所書記官として、裁判所での倒産 事務に携わっておりました。現在も当事務所の倒産事件につ き弁護士をサポートしていますので、元書記官の視点から、今 回は、債権届出書の記載事項のうち、届出債権者の特定につ いてお話いたします。

倒産手続が開始すると、裁判所から債権者に対して通知が なされるとともに、定められた期間内に、倒産債務者（破産者、 再生債務者または更生会社）に対して有する債権を裁判所 に届け出るよう求められます（ただし、破産手続の場合は、破 産法31条2項の規定により、配当の見込みが立つまで債権届 出を不要とする「留保型」が採用される場合もあります。）。

Non-profits are just like for-profit companies in that they can be faced with significant financial challenges for which bankruptcy provides an opportunity for restructuring or liquidation for the benefit of their creditors and other stakeholders. Many times, particularly in the areas of healthcare and religious institutions, non-profit bankruptcies raise complex and novel insolvency issues. This blog post discusses four of the unique aspects of non-profit bankruptcies.

1. Non-profits are not subject to involuntary bankruptcy.

It’s a defense v. offense distinction:

• Defense—An objection and counterclaim designed to diminish or zero-out a proof of claim in bankruptcy is not subject to arbitration; but
• Offense—An objection or counterclaim designed to do anything more . . . can be compelled to arbitrate.

That’s the essence of a recent opinion in Johnson v. S.A.I.L. LLC (In re Johnson), Adv. No. 22 -172, Northern Illinois Bankruptcy Court (issued March 28, 2023; Doc. 18). What follows is a summary of that opinion.

Facts

Over the past two years, there has been an interesting trend of courts, in certain circumstances, borrowing from principles of insolvency law when determining analogous questions of trust law. Most recently, the private wealth industry has seen this very application in connection with the now infamous proceedings relating to the trust known as the Ironzar II Trust[1].

Below, please find some information on the main private law amendments introduced pursuant to Law on the Amendment of the Enforcement and Bankruptcy Law and Certain Laws (the "Law"), published in the Official Gazette dated 5 April 2023.

The Latest Amendments to the Enforcement and Bankruptcy Law

중국 기업파산법> 제5조 제2항은 “외국법원의 파산 판결, 결정이 채무자의 중국 영역 내의 재산과 관련되어 인 민법원에 승인 및 집행할 것을 신청 또는 청구하는 경우, 인민법원은 중국이 체결하였거나 가입한 국제조약, 또 는 호혜의 원칙에 따라 심사를 진행하여, 중국 법률의 기본원칙에 위배되지 아니하며 국가주권, 안전 및 사회공공 이익을 훼손하지 않으며 중국 영역 내의 채권자의 합법적 권익을 침해하지 않는 경우에는 승인 및 집행 결정을 할 수 있다”고 규정하고 있습니다. 근래에 중국법원들이 이 조항에 근거하여 외국법원의 파산 결정을 승인하는 사례 들이 등장하고 있어 그 구체적인 내용을 소개합니다.

1. 싱가폴 사례 - 하문(厦门)해사법원 사건

On April 19, 2023, the U.S. Supreme Court unanimously held in MOAC Mall Holdings LLC v. Transform Holdco LLC that Section 363(m) of the Bankruptcy Code is not jurisdictional. The decision requires parties timely to invoke that provision, or else risk forfeiting its protections. The decision also continues the Supreme Court’s trend of interpreting statutes to be non-jurisdictional (and thus waivable or forfeitable) in the absence of a clear congressional statement to the contrary.

Background

Federal Bill C-228¹ (the Bill), new legislation intended to improve the protection of, and to extend the super-priority given to claims relating to, defined benefit pension plans in insolvency proceedings, completed third reading in the Senate on April 18, 2023 and is now awaiting Royal Assent before it becomes effective. The Bill is the result of a private members' bill, which was passed by the House of Commons in late 2022.

In line with EU regulation, Luxembourg has finally passed an amendment resulting in the creation of an insolvency register, active since 10 February, 2023. The change will affect Luxembourg companies declared insolvent and is intended to improve searches of insolvency registers throughout the EU.

April, 2023 For Private Circulation - Educational & Informational Purpose Only A BRIEFING ON LEGAL MATTERS OF CURRENT INTEREST KEY HIGHLIGHTS ⁎ Bombay High Court: Arbitration clause can be invoked by assignee of rights under contract. * NCLT: Dissenting secured creditor cannot be treated higher than other creditors under Section 53 of the IBC just because they enjoy security interest. * Bombay High Court: “One-ness of interest”- the touch-stone for defendant to be transposed as plaintiff in case of part abandonment of suit claim. April, 2023 http://www.vaishlaw.com/ I.