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    IRS Can Pursue “Responsible Persons” for Unpaid Trust Fund Taxes and Automatic Stay Cannot Be Used to Enjoin Collection Against Non-Debtor Officers and Directors
    2017-06-14

    The Bottom Line

    Filed under:
    Puerto Rico, USA, Insolvency & Restructuring, Litigation, Private Client & Offshore Services, Kramer Levin Naftalis & Frankel LLP, Internal Revenue Service (USA), Eighth Circuit, Third Circuit, First Circuit
    Authors:
    Megan M. Wasson
    Location:
    Puerto Rico, USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    The Redemption ‘Make Whole’ Remedy Controversy
    2017-02-28

    An unexpected controversy has arisen recently in the high-yield bond market, one involving limiting the available remedies following default in the wake of last year’s decision by the Southern District of New York in Wilmington Savings Fund Society, FSB v.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Bond (finance), US Securities and Exchange Commission
    Authors:
    Richard E. Farley
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    Trust Indenture Act Litigation by Plaintiff Firms May Interfere With Out-of-Court Restructurings
    2016-08-16

    Several recent cases in the United States District Court for the Southern District of New York have created ambiguity about when distressed exchange offers violate Section 316(b) of the 1939 Trust Indenture Act (the “TIA”). It appears that plaintiffs’ lawyers are using this ambiguity to challenge distressed exchange offers. The threat of litigation may give minority bondholders a powerful tool to hinder less than fully consensual out-of-court restructurings and provide them with increased leverage in negotiations.

    Filed under:
    USA, New York, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Bond (finance), Unsecured debt, Interest, Limited liability company, Debt, Maturity (finance), Debt restructuring, Secured loan, Second Circuit, US District Court for SDNY
    Authors:
    John Bessonette , Nathan Hyman
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    Third Circuit confirms narrow construction of the doctrine of equitable mootness – burden on appellant and use of the doctrine should be “rare”
    2013-09-23

    The Bottom Line:

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Class action, Legal burden of proof, Third Circuit
    Authors:
    Daniel M. Eggermann
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    Court upholds “new value” preference defense despite post-petition payment of claim
    2012-01-04

    The Bottom Line:

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Debtor, United States bankruptcy court, Third Circuit
    Authors:
    Matthew Ziegler
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    Third Circuit’s withdrawal decision in Marcal Paper – nothing to sneeze at
    2011-07-12

    The Bottom Line:

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Employee Retirement Income Security Act 1974 (USA), Debtor, Unsecured debt, Trade union, Consideration, Liability (financial accounting), Defined benefit pension plan, Title 11 of the US Code, United States bankruptcy court, Third Circuit, Sixth Circuit, Bankruptcy Appellate Panel
    Authors:
    Rachael Ringer
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    Subordination Agreements and Cramdown — Strict Enforcement or Rough Justice?
    2020-10-08

    In the latest decision arising out of long-running disputes over confirmation of the Tribune Company’s Chapter 11 plan, the Third Circuit issued important new guidance concerning the enforceability of subordination agreements in cramdown plans, holding (1) that subordination agreements “need not be strictly enforced” in such plans, and (2) that the relevant comparison, for determining unfair discrimination, need not always be a comparison between the recovery of the preferred class and the dissenting class, but may sometimes entail a comparison between the dissenting class’s desired and act

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Discrimination, Title 11 of the US Code, Third Circuit
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    The “Customer” Argument: An Expansion of the Section 546(e) Safe Harbor?
    2020-02-06

    Introduction

    In February 2018, the U.S. Supreme Court issued an opinion that, at first blush, appeared to severely curtail the scope of the transferee protections provided by Section 546(e) of the Bankruptcy Code, the “safe harbor” provision that shields specified types of payments from a bankruptcy trustee’s avoidance powers, including transfers “made by or to (or for the benefit of)” a “financial institution” in connection with a “securities contract.” A recent decision from the Second Circuit breathes fresh life into the defense.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Safe harbor (law), Leveraged buyout, SCOTUS, Second Circuit
    Authors:
    David E. Blabey, Jr
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    Southern District of New York Dismisses Securities Law Claims on Grounds of International Comity; No Chapter 15 Proceeding Required
    2019-03-25

    The Bottom Line

    Filed under:
    Canada, USA, New York, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Companies' Creditors Arrangement Act 1933 (Canada), US District Court for SDNY
    Authors:
    Kelly E. Porcelli
    Location:
    Canada, USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP
    You’ve Got Contract: An Email Establishes Binding Settlement in the Second Circuit
    2018-08-09

    The Bottom Line

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Kramer Levin Naftalis & Frankel LLP, Second Circuit
    Authors:
    Rama Douglas
    Location:
    USA
    Firm:
    Kramer Levin Naftalis & Frankel LLP

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