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    Second Circuit to student loan collectors: know your bankruptcy law!
    2012-09-07

    A recent decision by the Second Circuit underscores the importance to debt collectors of accurately describing the options available to a student loan borrower in bankruptcy, even a borrower who previously filed but did not seek the determination of undue hardship that would have been a necessary predicate to any discharge.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Ballard Spahr LLP, Bankruptcy, Debtor, Debt, Student loan, Bankruptcy discharge, Second Circuit
    Authors:
    Alan S. Kaplinsky
    Location:
    USA
    Firm:
    Ballard Spahr LLP
    Sixth Circuit holds that supplemental unemployment compensation benefits are not ‘wages’ subject to FICA taxation
    2012-09-10

    In an important recent decision, United States v. Quality Stores, Inc., et al.,1 in which Pepper represented the prevailing party, the U.S. Court of Appeals for the Sixth Circuit held that supplemental unemployment compensation benefits (SUB payments) paid by a bankrupt company to its former employees were not wages subject to taxation under the Federal Insurance Contributions Act (FICA).

    Filed under:
    USA, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Tax, Troutman Pepper, Wage, Unemployment benefits, Federal Insurance Contributions Act tax, Severance package, Internal Revenue Service (USA), Sixth Circuit
    Authors:
    Robert S. Hertzberg , Michael H. Reed , Lisa B. Petkun
    Location:
    USA
    Firm:
    Troutman Pepper
    Contec holdings files for bankruptcy in Delaware
    2012-09-10

    On August 29, 2012, Contec Holdings, Ltd ("Contec") and various related entities filed chapter 11 petitions for bankruptcy in the United States Bankruptcy Court for the District of Delaware.  Simultaneous with filing its bankruptcy petitions, Contec also filed with the Bankruptcy Court a declaration of the company's Chief Restructuring Officer in support of its first day motions (the "Declaration").  Contec was started in 1978 and provides repair services for cable and broadband operators.  The company services equipment such as cable set-tops, modems and satellite receivers.

    Filed under:
    USA, Delaware, Insolvency & Restructuring, Litigation, Fox Rothschild LLP, Bankruptcy, United States bankruptcy court
    Authors:
    L. Jason Cornell
    Location:
    USA
    Firm:
    Fox Rothschild LLP
    Challenging a bankruptcy sale: you snooze, you lose
    2012-09-11

    Reynolds v. Rushton, 473 B.R. 436 (D. Utah 2012) –

    Filed under:
    USA, Utah, Insolvency & Restructuring, Litigation, Troutman Pepper, Bankruptcy, Good faith
    Location:
    USA
    Firm:
    Troutman Pepper
    Property interests / subordination: plan ahead, or you may be stuck behind
    2012-09-13

    Scotiabank De Puerto Rico v. Brito (In re Plaza Resort at Palmas), 469 B.R. 398 (B.A.P. 1st Cir. 2012) –

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Real Estate, Troutman Pepper, Unsecured debt, Scotiabank
    Location:
    USA
    Firm:
    Troutman Pepper
    Digital domain media group files for bankruptcy in Delaware
    2012-09-13

    On September 11, 2012, Digital Domain Media Group and various related entities (collectively, "Digital Domain") filed chapter 11 petitions for bankruptcy in the United States Bankruptcy Court for the District of Delaware.  Digital Domain filed several "first day" pleadings with the Bankruptcy Court, one of which is the Declaration of Digital Domain's Chief Restructuring Officer in Support of First Day Motions (the "Declaration").  As set forth in the Declaration, Digital Domain provi

    Filed under:
    USA, Delaware, Insolvency & Restructuring, Litigation, Fox Rothschild LLP, Bankruptcy, Liability (financial accounting), Debtor in possession
    Authors:
    L. Jason Cornell
    Location:
    USA
    Firm:
    Fox Rothschild LLP
    SDNY Bankruptcy Court rules that Borders gift card holders are not “known creditors” entitled to actual notice of a bankruptcy bar date
    2012-08-31

    Judge Martin Glenn of the Bankruptcy Court for the Southern District of New York recently ruled that Borders gift card holders did not qualify as “known creditors.” The Court concluded that the gift card holders were entitled only to publication notice rather than actual notice of the bar date for filing bankruptcy claims in Borders’ chapter 11 case.

    Filed under:
    USA, New York, Insolvency & Restructuring, Litigation, Cadwalader Wickersham & Taft LLP, Bankruptcy, Unsecured debt, United States bankruptcy court, US District Court for the Southern District of New York
    Authors:
    Casey Servais
    Location:
    USA
    Firm:
    Cadwalader Wickersham & Taft LLP
    Eighth Circuit rejects balancing of the equities test for creditor's recoupment
    2012-08-31

    The United States Court of Appeals for the Eighth Circuit held on Aug. 3, 2012, that equitable considerations could not prevent a creditor's recouping amounts owed to it by a chapter 7 debtor. Terry v. Standard Ins. Co. (In re Terry), 2012 WL 3139364, *4 (8th Cir. Aug. 3, 2012). Reversing the bankruptcy court and the Bankruptcy Appellate Panel ("BAP"), the Eighth Circuit explained that "once a party meets the same-transaction test . . . a court should not impose an additional 'balancing of the equities' requirement" on the doctrine of recoupment. Id.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Schulte Roth & Zabel LLP, Debtor, Ex post facto law, Eighth Circuit, United States bankruptcy court, Bankruptcy Appellate Panel
    Authors:
    Michael L. Cook , Karen S. Park
    Location:
    USA
    Firm:
    Schulte Roth & Zabel LLP
    In re Ashapura: Southern District of New York holds that proceeding under repealed foreign law is entitled to Chapter 15 recognition
    2012-09-04

    On June 28, 2012, Judge Shira A. Scheindlin of the United States District Court for the Southern District of New York affirmed the order of the United States Bankruptcy Court for the Southern District of New York granting Ahapura Minechem Ltd.’s petition for recognition of its Indian insolvency proceeding as a foreign main proceeding under chapter 15 of the Bankruptcy Code. Armada v. Shah (In re Ashapura Minechem Ltd.), 2012 WL 2478467 (S.D.N.Y. June 28, 2012).

    Filed under:
    USA, New York, Insolvency & Restructuring, Litigation, Cadwalader Wickersham & Taft LLP, Arbitration award, Title 11 of the US Code, United States bankruptcy court
    Location:
    USA
    Firm:
    Cadwalader Wickersham & Taft LLP
    Bankruptcy cases create challenges for real estate restructurings
    2012-09-04

    Judges Kevin Carey and Mary Walrath of the United States Bankruptcy Court for the District of Delaware issued opinions in In re Tribune Co.1 and In re JER/Jameson Mezz Borrower II, LLC2, respectively, that shake up the landscape for restructuring real estate investments with multiple layers of debt.

    Filed under:
    USA, Delaware, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, Bankruptcy, Debt, United States bankruptcy court
    Location:
    USA
    Firm:
    Latham & Watkins LLP

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