Skip to main content
Enter a keyword
  • Login
  • Home

    Main navigation

    Menu
    • US Law
      • Chapter 15 Cases
    • Regions
      • Africa
      • Asia Pacific
      • Europe
      • North Africa/Middle East
      • North America
      • South America
    • Headlines
    • Education Resources
      • ABI Committee Articles
      • ABI Journal Articles
      • Covid 19
      • Conferences and Webinars
      • Newsletters
      • Publications
    • Events
    • Firm Articles
    • About Us
      • ABI International Board Committee
      • ABI International Member Committee Leadership
    • Join
    Judge drain tackles private equity and fraudulent transfers in ‘tops’ decision
    2022-12-16

    On October 12, the Honorable Robert D. Drain, U.S. Bankruptcy Judge for the Southern District of New York, issued his final decision from the bench in the bankruptcy cases of supermarket chain Tops Holdings II Corporation (“Tops”). The decision came in an adversary proceeding seeking to avoid four dividend payments totaling $375 million from 2009–2013 paid to the Tops’ private equity investors (the “PE Group”) as constructive and actual fraudulent transfers and also hold the director-defendants responsible for breaching their fiduciary duties.

    Filed under:
    USA, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, White Collar Crime, A&O Shearman, Private equity, Clawback/avoidance/preferences/fraudulent transfers, Internal Revenue Service (USA), United States bankruptcy court
    Authors:
    Jordan Wishnew , Allison Selick
    Location:
    USA
    Firm:
    A&O Shearman
    FTX Bankruptcy: Tax Implications of Vanishing Customer Deposits
    2022-12-09

    The massive FTX bankruptcy has rattled the crypto industry. While it may take some time for investors, investigators, and customers to learn what happened in the lead up to FTX’s demise, it seems already clear that many FTX customers will lose cryptocurrency and other digital assets (“Tokens”) they had deposited in FTX trading accounts. News reports suggest that those losses are the result of FTX’s related trading arm, Alameda Research, having borrowed FTX customer deposits using FTX’s proprietary token as collateral at an inflated valuation.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Tax, O'Melveny & Myers LLP, Cryptocurrency, Internal Revenue Service (USA), US Congress, US Department of the Treasury
    Authors:
    Luc Moritz , Billy Abbott , William K. Pao , Scott Sugino
    Location:
    USA
    Firm:
    O'Melveny & Myers LLP
    Cryptoassets & Insolvency: Legal, Regulatory and Practical Considerations- September 2022
    2022-09-29

    Part I: Introduction and Background Cryptoassets & Insolvency 2 Introduction Cryptoassets have emerged from relative obscurity to become an increasingly significant and mainstream presence: in just five years the global market cap for cryptocurrencies rose from around $15bn to over $3tn at its peak in November of last year.

    Filed under:
    United Kingdom, USA, Banking, Capital Markets, Insolvency & Restructuring, IT & Data Protection, Litigation, Tax, White Collar Crime, A&O Shearman, Cryptocurrency, Initial coin offering, Cybersecurity, Anti-money laundering, Non-fungible tokens, Internal Revenue Service (USA), US Securities and Exchange Commission, Financial Conduct Authority (UK), Consumer Financial Protection Bureau (USA), Financial Crimes Enforcement Network (USA), HM Treasury (UK), Bank of England, Financial Services and Markets Act 2000 (UK), Banking Act 2009 (UK)
    Location:
    United Kingdom, USA
    Firm:
    A&O Shearman
    Crypto Winter Series: Can the Legal World Catch Up with the Rapid Development of Crypto Innovation? | Part 3 of 3
    2022-07-14

    Much discussion has been had recently about the fact that cryptocurrencies (tokens and coins) do not fit neatly into a generally accepted financial asset classification. The value of most cryptocurrencies is not pegged to any tangible commodity or fiat currency.

    Filed under:
    USA, Banking, Capital Markets, Insolvency & Restructuring, IT & Data Protection, Litigation, Frost Brown Todd LLP, Bitcoin, Cryptocurrency, Internal Revenue Service (USA), US Securities and Exchange Commission, Commodity Futures Trading Commission (USA), US Department of the Treasury
    Authors:
    Jordan S. Blask , Jared M. Tully
    Location:
    USA
    Firm:
    Frost Brown Todd LLP
    Are Private Student Loans Dischargeable in Bankruptcy Court? An In-Depth Examination of Each Sub-Section of Section 523 (a)(8) of the Bankruptcy Code—Part I
    2022-05-03

    In the United States, student loans have exceeded $1.6 trillion, making student loans a central focus amongst Chapter 7 and 13 debtors. Student loans facilitated or guaranteed by the U.S. government or a non-profit institution are non-dischargeable in bankruptcy court, pursuant to Section 523 (a)(8) of the Bankruptcy Code. A non-dischargeable debt means that the debtor must still repay the debt even after successful Chapter 13 or 7 bankruptcy.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Gupta Evans and Ayres, Internal Revenue Service (USA), Internal Revenue Code (USA)
    Authors:
    Dylan Contreras
    Location:
    USA
    Firm:
    Gupta Evans and Ayres
    Are Private Student Loans Dischargeable in Bankruptcy Court? An In-Depth Examination of Each Sub-Section of Section 523 (a)(8) of the Bankruptcy Code—Part III
    2022-05-03

    This is a three-part article that explores whether private student loans are excepted from discharge under Section 523 (a)(8) of the Bankruptcy Code. Section 523 (a)(8) includes three categories of non-dischargeable student loan debt. Part I of the blog article discussed Section 523 (a)(8)(A)(i) and can be accessed here.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Gupta Evans and Ayres, Internal Revenue Service (USA), Internal Revenue Code (USA)
    Authors:
    Dylan Contreras
    Location:
    USA
    Firm:
    Gupta Evans and Ayres
    A Growing Circuit Split: Does the IRS Have Sovereign Immunity from Fraudulent Transfer Claims under 11 U.S.C. § 544(b)(1)?
    2022-03-31

    The Bankruptcy Protector

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Tax, Nelson Mullins Riley & Scarborough LLP, Internal Revenue Service (USA), Supreme Court of the United States, Ninth Circuit
    Authors:
    John T. Baxter
    Location:
    USA
    Firm:
    Nelson Mullins Riley & Scarborough LLP
    The PTL Bankruptcy Case: Sex, Drugs, and Gospel
    2022-02-21

    Not your Ordinary Bankruptcy Case

    Columbia, South Carolina is hot during the summer, such that the City adopted the motto “Famously Hot” a few years ago. Temperatures frequently exceed 100 degrees in the summer. On June 12, 1987, the PTL Club filed chapter 11 cases in Columbia, adding heat to the already hot City.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Nelson Mullins Riley & Scarborough LLP, Bankruptcy, Internal Revenue Service (USA), Federal Communications Commission (USA)
    Authors:
    George B. Cauthen
    Location:
    USA
    Firm:
    Nelson Mullins Riley & Scarborough LLP
    Restructuring a Multinational Corporation to Optimize Profitability and Efficiency - A Case Study
    2022-01-06

    Restructuring a Multinational Corporation to Optimize Profitability and Efficiency A Case Study By Owen D. Kurtin Kurtin PLLC, New York, NY 2022 Revised Edition T:212.554.3373|E: [email protected] | W:kurtinlaw.com 2 The TO Project A few years ago, I was asked to serve as lead outside legal counsel to a U.S.-basedpublic corporationinanindustrialbusiness sector withoperations in over thirty countries in the reorganization of its global corporate structure and operations.

    Filed under:
    Global, Singapore, Switzerland, USA, Company & Commercial, Insolvency & Restructuring, Tax, Kurtin PLLC, Private equity, Venture capital, Supply chain, Transfer pricing, Internal Revenue Service (USA), Internal Revenue Code (USA)
    Location:
    Global, Singapore, Switzerland, USA
    Firm:
    Kurtin PLLC
    This week at the ninth: Telescopes and tax returns
    2021-12-10

    This week, the Ninth Circuit takes a close look at a sizable antitrust jury award, and explains what constitutes a tax “return” for purposes of bankruptcy law.

    OPTRONIC TECHNOLOGIES, INC v. NINGBO SUNNY ELECTRONIC CO. LTD.

    The Court held that sufficient evidence supported a jury verdict holding telescope manufacturers liable for antitrust violations.

    Filed under:
    USA, Competition & Antitrust, Insolvency & Restructuring, Litigation, Tax, Morrison & Foerster LLP, Internal Revenue Service (USA), Internal Revenue Code (USA)
    Authors:
    Adam L. Sorensen , Lena H. Hughes
    Location:
    USA
    Firm:
    Morrison & Foerster LLP

    Pagination

    • First page « First
    • Previous page ‹‹
    • Page 1
    • Page 2
    • Current page 3
    • Page 4
    • Page 5
    • Page 6
    • Page 7
    • Page 8
    • Page 9
    • …
    • Next page ››
    • Last page Last »
    Home

    Quick Links

    • US Law
    • Headlines
    • Firm Articles
    • Board Committee
    • Member Committee
    • Join
    • Contact Us

    Resources

    • ABI Committee Articles
    • ABI Journal Articles
    • Conferences & Webinars
    • Covid-19
    • Newsletters
    • Publications

    Regions

    • Africa
    • Asia Pacific
    • Europe
    • North Africa/Middle East
    • North America
    • South America

    © 2025 Global Insolvency, All Rights Reserved

    Joining the American Bankruptcy Institute as an international member will provide you with the following benefits at a discounted price:

    • Full access to the Global Insolvency website, containing the latest worldwide insolvency news, a variety of useful information on US Bankruptcy law including Chapter 15, thousands of articles from leading experts and conference materials.
    • The resources of the diverse community of United States bankruptcy professionals who share common business and educational goals.
    • A central resource for networking, as well as insolvency research and education (articles, newsletters, publications, ABI Journal articles, and access to recorded conference presentation and webinars).

    Join now or Try us out for 30 days