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    Another Court Adopts Majority View in Approving Bankruptcy Trustee's Use of Tax Code Look-Back Period in Avoidance Actions
    2021-02-04

    The ability of a bankruptcy trustee or chapter 11 debtor-in-possession ("DIP") to avoid fraudulent transfers is an important tool promoting the bankruptcy policies of equality of distribution among creditors and maximizing the property included in the estate.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Tax, Jones Day, Medicare, Internal Revenue Service (USA), US Securities and Exchange Commission
    Authors:
    Daniel J. Merrett (Dan) , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    "Flip Clause" Payments to Lehman Brothers Noteholders After Termination of Swap Agreement Safe Harbored in Bankruptcy
    2020-10-14

    "Safe harbors" in the Bankruptcy Code designed to insulate non-debtor parties to financial contracts from the consequences that normally ensue when a counterparty files for bankruptcy have been the focus of a considerable amount of scrutiny as part of evolving developments in the pandemic-driven downturn. One of the most recent developments concerning this issue in the courts was the subject of a ruling handed down by the U.S. Court of Appeals for the Second Circuit in connection with the landmark chapter 11 cases of Lehman Brothers Holdings Inc. ("Lehman") and its affiliates.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Jones Day
    Authors:
    Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    Directors' Duties—A European Overview: Financial Distress and COVID-19
    2020-05-20

    A company or group's financial distress causes significant turmoil for its owners, directors, managers, employees and often its suppliers and other creditors. For directors in particular, there are significant responsibilities and potential personal liabilities associated with the management of a company where its business is in financial distress.

    Filed under:
    European Union, Company & Commercial, Insolvency & Restructuring, Jones Day, Board of directors, Coronavirus
    Location:
    European Union
    Firm:
    Jones Day
    Claims to Dividends Originating From Stock Trust Subordinated Under Section 510(b) of the Bankruptcy Code
    2019-12-13

    Section 510(b) of the Bankruptcy Code provides a mechanism designed to preserve the creditor/shareholder risk allocation paradigm by categorically subordinating most types of claims asserted against a debtor by equity holders. However, courts do not always agree on the scope of the provision in attempting to implement its underlying policy objectives. The U.S. Court of Appeals for the Fifth Circuit recently examined the broad reach of section 510(b) in In re Linn Energy, 936 F.3d 334 (5th Cir. 2019).

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Jones Day, Title 11 of the US Code
    Authors:
    Charles M. Oellermann , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    The Fifth Circuit Rules That a Make-Whole Premium Is Unmatured Interest Generally Disallowed in Bankruptcy
    2019-08-19

    In In re Ultra Petroleum Corp., 913 F.3d 533 (5th Cir. 2019), the U.S. Court of Appeals for the Fifth Circuit ruled that a "make-whole," or "prepayment," premium owed on unsecured notes issued by a chapter 11 debtor constituted unmatured interest disallowed by section 502(b)(2) of the Bankruptcy Code. The ruling represents a landmark decision on the allowance of such premiums in chapter 11, over which there has been considerable litigation in recent years, including at the circuit court level.

    Enforceability of Make-Whole Premiums in Bankruptcy

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Jones Day, Debtor, Title 11 of the US Code, Fifth Circuit
    Authors:
    Brad B. Erens , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    English Court of Appeal Upholds "The Gibbs Rule"
    2019-02-27

    In Short:

    The Situation: In Bakhshiyeva v Sberbank of Russia, a debtor sought to restructure English law-governed debts pursuant to an Azerbaijani restructuring proceeding. In order to prevent certain dissenting creditors from commencing enforcement proceedings against the debtor in the UK, the debtor asked the English court to provide an indefinite stay.

    Filed under:
    European Union, United Kingdom, Insolvency & Restructuring, Litigation, Public, Jones Day
    Authors:
    Kay V. Morley
    Location:
    European Union, United Kingdom
    Firm:
    Jones Day
    Greater Flexibility for Belgian Companies Issuing Bonds
    2018-09-24

    In Short

    The Situation:  A draft law designed to substantially reform the Belgian Companies Code was submitted to the Belgian Parliament for review ("New Companies Code") on June 4, 2018.

    The Result: The New Companies Code will lift a number of mandatory rules applicable to convertible bonds and to the general assembly of bondholders.

    Filed under:
    Banking, Insolvency & Restructuring, Jones Day, Bond (finance), Convertible bond
    Location:
    Belgium
    Firm:
    Jones Day
    Lease Profit-Sharing Provision Unenforceable Condition to Assignment in Bankruptcy
    2018-02-02

    In Antone Corp. v. Haggen Holdings, LLC (In re Haggen Holdings, LLC), 2017 WL 3730527 (D. Del. Aug. 30, 2017), the U.S. District Court for the District of Delaware considered whether, as part of a bankruptcy asset sale, a chapter 11 debtor could assume and assign a nonresidential real property lease without giving effect to a clause in the lease requiring the debtor to share 50 percent of any net profits realized upon assignment.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Real Estate, Jones Day, Bankruptcy, US District Court for District of Delaware
    Authors:
    Isel M. Perez
    Location:
    USA
    Firm:
    Jones Day
    Yet Another Ruling Deepens the Divide on Whether the Bankruptcy Code’s Avoidance Provisions Apply Extraterritorially
    2017-10-02

    The ability to avoid fraudulent or preferential transfers is a fundamental part of U.S. bankruptcy law. However, when a transfer by a U.S. entity takes place outside the U.S. to a non-U.S. transferee—as is increasingly common in the global economy—courts disagree as to whether the Bankruptcy Code’s avoidance provisions apply extraterritorially to avoid the transfer and recover the transferred assets. A pair of bankruptcy court rulings handed down in 2017 widened a rift among the courts on this issue.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Jones Day, Equal Employment Opportunity Commission (USA)
    Authors:
    Charles M. Oellermann , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    A New Category of Debt Securities in Belgium: Senior Non-Preferred Notes
    2017-07-28

    In Short

    The Situation: Belgium has introduced senior non-preferred notes, a new category of debt securities available to banking institutions.

    The Result: In the event of a liquidation, senior non-preferred notes will rank ahead of subordinated notes, but behind "ordinary" senior preferred notes and any claims benefiting from legal or statutory preferences.

    Filed under:
    Belgium, Banking, Insolvency & Restructuring, Jones Day, Security (finance), Liquidation
    Authors:
    Matthieu Duplat , Roxane de Giey
    Location:
    Belgium
    Firm:
    Jones Day

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