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    Sixth Circuit says severance payments not subject to FICA
    2012-10-08

    Summary

    Filed under:
    USA, Employment & Labor, Insolvency & Restructuring, Litigation, Tax, Ulmer & Berne LLP, Unemployment benefits, Federal Insurance Contributions Act tax, Severance package, Internal Revenue Service (USA), Sixth Circuit
    Authors:
    John C. Goheen , Patricia A. Shlonsky , Michael T. Tangry
    Location:
    USA
    Firm:
    Ulmer & Berne LLP
    “An intentionally tough law”: employment rights lost by “responsibly connected” individuals when their PACA-licensed companies became insolvent
    2012-10-06

    The Perishable Agricultural Commodities Act of 1930 (“PACA”)1 is deservedly renowned for its provisions creating a statutory trust on sold perishable commodities, and the products and revenues thereof. See 7 U.S.C. §499e. The PACA statutory trust can have dramatic consequences in the cases of bankrupt produce buyers; produce sellers often are paid in full, ahead of secured creditors holding liens on all inventory and accounts receivable. That is a story often told.

    Filed under:
    USA, Company & Commercial, Insolvency & Restructuring, Litigation, Davis Wright Tremaine LLP, Bankruptcy, Shareholder, Accounts receivable, Commodity, US Department of Agriculture
    Authors:
    Craig Miller , Peter Isola
    Location:
    USA
    Firm:
    Davis Wright Tremaine LLP
    Blink and you missed it - emergency sale of Digital Domain Media approved
    2012-10-04

    Judge Brendan Shannon of the U.S.

    Filed under:
    USA, Delaware, Insolvency & Restructuring, Litigation, Media & Entertainment, Kelley Drye & Warren LLP
    Authors:
    Benjamin D. Feder
    Location:
    USA
    Firm:
    Kelley Drye & Warren LLP
    A defendant may have a complete defense to a commercial claim where a plaintiff has failed to disclose the claim in a prior discharged bankruptcy
    2012-10-04

    When being sued, corporate and individual defendants should always confirm that the plaintiff has not been previously discharged in bankruptcy and failed to disclose the claim in the proceeding as an asset of the bankruptcy estate. In Guay v. Burack, 677 F.3d 10 (1st Cir. 2012), the plaintiff brought numerous claims against various governmental entities, governmental officials and a police officer.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Masuda Funai Eifert & Mitchell Ltd, Bankruptcy, Debt
    Authors:
    Reinhold F. Krammer
    Location:
    USA
    Firm:
    Masuda Funai Eifert & Mitchell Ltd
    Lower bucks hospital: requirements for indenture trustee settlements in bankruptcy cases
    2012-10-04

    Settlement of collection disputes over amounts and payment terms for bond-related claims, including in bankruptcy cases, involves issues of binding minority bondholders and releasing the indenture trustee, as well as straightforward determinations of collectability economics.   Bondholders unhappy with a proposed settlement can be bound nevertheless when the deal is incorporated into a bankruptcy plan of reorganization and majority bondholders out-vote them, but only if certain requirements are met.  A recent bankruptcy court decision, In re Lower Bucks Hosp., 471 B.R.

    Filed under:
    USA, Pennsylvania, Insolvency & Restructuring, Litigation, Lewis Roca Rothgerber Christie LLP, Conflict of interest, Bond (finance), Bankruptcy, Trustee, United States bankruptcy court
    Authors:
    Bryant D. Barber , Susan M. Freeman
    Location:
    USA
    Firm:
    Lewis Roca Rothgerber Christie LLP
    Alert: Eighth Circuit holds prepaid, perpetual exclusive trademark license an executory contract subject to rejection in bankruptcy
    2012-10-05

     

    The Eighth Circuit Court of Appeals recently held in Lewis Brothers Bakeries Incorporated and Chicago Baking Company v. Interstate Brands Corporation (In re Interstate Bakeries Corporation), 690 F.3d 1069 (8th Cir. Aug.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Trademarks, Briggs and Morgan, Bankruptcy, Debtor, Eighth Circuit
    Authors:
    Benjamin E. Gurstelle
    Location:
    USA
    Firm:
    Briggs and Morgan
    Secured creditor's lien cannot be avoided based solely on creditor's claim being disallowed for untimeliness
    2012-10-05

     

    In Shelton v. CitiMortgage, Inc. (In re Shelton), --- B.R. --- (B.A.P. 8th Cir. Sept. 24, 2012), the Bankruptcy Appellate Panel for the Eighth Circuit Court of Appeals determined that a secured creditor’s lien cannot be avoided simply because the creditor’s claim was disallowed as being filed after the proof of claim bar date.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Briggs and Morgan, Bankruptcy, Secured creditor, Eighth Circuit, United States bankruptcy court, Bankruptcy Appellate Panel
    Location:
    USA
    Firm:
    Briggs and Morgan
    Food Security Act doesn't apply to proceeds
    2012-10-05

    The Food Security Act of 1995 is part of a matryoshkaof statutes.   In the center is the general rule of 9-320(a) of the UCC, that a buyer in the ordinary course of business takes free of a security interest created by its seller.  The next doll is the Farm Products Exception, which I wrote about

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Product Regulation & Liability, Stoel Rives LLP
    Location:
    USA
    Firm:
    Stoel Rives LLP
    Trademark licenses in bankruptcy: the Seventh Circuit fires a shot across the bow of Lubrizol
    2012-10-01

    In 1988, Congress added section 365(n) to the Bankruptcy Code, which grants some intellectual property licensees the right to continued use of licensed property notwithstanding rejection of the underlying executory license agreement by a debtor or bankruptcy trustee. The addition came three years after the Fourth Circuit Court of Appeals ruled in Lubrizol Enters., Inc. v. Richmond Metal Finishers, Inc., 756 F.2d 1043 (4th Cir. 1985), that if a debtor rejects an executory intellectual property license, the licensee loses the right to use any licensed copyrights, trademarks, and patents.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Trademarks, Jones Day, Bankruptcy, US Congress, Seventh Circuit
    Authors:
    Charles M. Oellermann , Mark G. Douglas
    Location:
    USA
    Firm:
    Jones Day
    Wright v. Owens Corning - debtors remain in the “shadow of Frenville”
    2012-10-01

    In 1984, the Third Circuit was the first court of appeals to examine the Bankruptcy Code’s new definition of “claim” in Avellino & Bienes v. M. Frenville Co. (In re M. Frenville Co.), 744 F.2d 332 (3d Cir. 1984). Focusing on the “right to payment” language in that definition, the court decided that a claim arises when a claimant’s right to payment accrues under applicable nonbankruptcy law. This “accrual” test was widely criticized by other circuit courts as contradicting the broad definition of “claim” envisioned by Congress and the Bankruptcy Code.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Jones Day, Debtor, Due process, Third Circuit
    Authors:
    Paul M. Green
    Location:
    USA
    Firm:
    Jones Day

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