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    German insolvency laws continue to facilitate out-of-court restructurings: German legislation resolves to permanently apply current restructuring friendly overindebtedness regime
    2012-12-06

    The German Insolvency Code requires the management of German limited liability companies (GmbH), stock corporations (AG) and other entities without personal liability to file for the commencement of insolvency proceedings no later than three weeks after the entity has become illiquid (zahlungsunfähig) or overindebted (überschuldet).  

    Filed under:
    Germany, Insolvency & Restructuring, Latham & Watkins LLP, Market liquidity, Liquidation, Balance sheet
    Authors:
    Frank Grell
    Location:
    Germany
    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
    Account transfer in the event of an FCM liquidation
    2011-11-04

    This Client Alert addresses the impact on a customer of a futures commission merchant (FCM) with respect to his or her accounts held by that FCM prior to a filing for bankruptcy under Title 11 of the United States Code, 11 U.S.C. §§ 101-1532 (the Bankruptcy Code) by the FCM.

    Summary

    Filed under:
    USA, Derivatives, Insolvency & Restructuring, Latham & Watkins LLP, Bankruptcy, Debtor, Commodity, Futures contract, Commodity broker, Liquidation, Pro rata, US Code, Title 11 of the US Code, Commodity Futures Trading Commission (USA), Trustee
    Authors:
    Mark A. Broude
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    Spanish Insolvency Act changes — continuation of the trends set by the 2009 reform
    2011-10-27

    In line with the trend of the first reform to the Spanish Insolvency Act of 2003 carried out on March 2009 (the 2009 Reform), new amendments to the Spanish Insolvency Act (the SIA) were approved on 4 October 2011 (the Amendment). This Amendment will enter into force on 1 January 2012.

    Filed under:
    Spain, Insolvency & Restructuring, Latham & Watkins LLP, Debtor, Debt, Deed, Liability (financial accounting), Liquidation, Moratorium (law), Refinancing, Distressed securities, Constitutional amendment
    Authors:
    Ignacio Pallarés , Xavier Pujol , Manuel Deó
    Location:
    Spain
    Firm:
    Latham & Watkins LLP
    Beware of creditors bearing gifts: the Second Circuit’s recent decision in In re: DBSD North America, Inc. casts significant doubt on “gift” plans
    2011-02-28

    On February 7, 2011 the United States Court of Appeals for the Second Circuit issued its eagerly awaited opinion in the consolidated appealIn re: DBSD North America, Inc., Docket Nos. 10-1175, 10-1201, 10-1352, 2010 U.S. App. LEXIS 27007.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Share (finance), Bankruptcy, Debtor, Unsecured debt, Dividends, Federal Reporter, Liquidation, Secured creditor, Second Circuit, United States bankruptcy court, First Circuit
    Authors:
    Mark A. Broude , Jason B. Sanjana
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    New Dubai decree relating to any future restructuring of Dubai World and its subsidiaries
    2010-04-16

    On 13 December 2009, His Highness Sheikh Mohammed Bin Rashid Al Maktoum, Vice President and Prime Minister of UAE, Ruler of Dubai, issued Decree No. 57 for 2009 Establishing a Tribunal to Decide Disputes Related to the Settlement of the Financial Position of Dubai World and its Subsidiaries (Decree No. 57). The text of Decree No. 57 is available at http://www.difccourts.ae.

    Why Issue Decree No. 57?

    Filed under:
    United Arab Emirates, Insolvency & Restructuring, Latham & Watkins LLP, Interest, Liquidation, Moratorium (law), Subsidiary, Dubai International Financial Centre, DIFC Courts, High Court judge (England and Wales)
    Location:
    United Arab Emirates
    Firm:
    Latham & Watkins LLP
    Landlord victory as CVA fails to release guarantee
    2010-11-05

    The High Court has struck down a company voluntary arrangement on the ground that it unfairly prejudiced a landlord who was to lose the benefit of a guarantee given by the tenant’s parent company. The judge said it was “unreasonable and unfair in principle” to require the landlord to give up the guarantee and there was “no sufficient justification” for requiring the landlord to accept a sum of money in lieu.

    Filed under:
    United Kingdom, Insolvency & Restructuring, Litigation, Real Estate, Dechert LLP, Retail, Surety, Landlord, Leasehold estate, Electricity, Liquidation, Prejudice, Parent company, High Court of Justice, Trustee
    Location:
    United Kingdom
    Firm:
    Dechert LLP
    FDIC begins action on its super-resolution rules for Covered Financial Companies
    2010-10-20

    Title II of the Dodd-Frank Act establishes a new non-judicial receivership al-ternative for resolving troubled financial companies that could threaten the stability of the U.S. financial system (“Covered Financial Companies”), as described further below. The Federal Deposit Insurance Corporation (“FDIC”), on October 12, 2010, issued a notice of proposed rulemaking (the “Proposal”) to begin to implement the provisions of Title II.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Dechert LLP, Bond (finance), Bankruptcy, Discrimination, Debt, Liquidation, Depository institution, Bank holding company, Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 (USA), Title 11 of the US Code, US Federal Government, Federal Deposit Insurance Corporation (USA), US Congress, Financial Stability Oversight Council
    Authors:
    Thomas P. Vartanian , Glenn E. Siegel , Robert H. Ledig
    Location:
    USA
    Firm:
    Dechert LLP
    Fifth Circuit holds foreign representatives may bring foreign law avoidance actions under Chapter 15 of Bankruptcy Code
    2010-04-05

    The United States Court of Appeals for the Fifth Circuit on March 17, 2010 held that foreign representatives appointed in a foreign insolvency proceed-ing have the authority to bring a foreign law based avoidance action in an ancillary bankruptcy proceeding commenced under Chapter 15 of the Bankruptcy Code, reversing the lower court opinions.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Dechert LLP, Bankruptcy, Debtor, Liquidation, Subject-matter jurisdiction, US Code, Title 11 of the US Code, United States bankruptcy court, Fifth Circuit, US District Court for SDNY
    Location:
    USA
    Firm:
    Dechert LLP
    English Court of Appeal Refuses to Give Effect to Foreign Restructuring
    2018-12-24

    In a decision widely anticipated by investors in emerging market and distressed debt, the Court of Appeal has upheld the decision of the High Court to refuse to grant an indefinite moratorium on claims under certain English law debts under the Cross Border Insolvency Rules (“CBIR”). In doing so, the Court of Appeal has reaffirmed a long-standing principle of English common law that provides important protection to creditors; known as the Rule in Gibbs, the rule provides that a debt may only be discharged according to its own governing law.

    Filed under:
    European Union, United Kingdom, Insolvency & Restructuring, Litigation, Public, Dechert LLP, Brexit, Liquidation
    Authors:
    Adam Silver
    Location:
    European Union, United Kingdom
    Firm:
    Dechert LLP

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