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    Ninth Circuit Court of Appeals reverses precedent – courts can recharacterize debt as equity to the extent allowed under state law
    2013-05-08

    Introduction

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Unsecured debt, Debt, Maturity (finance), Ninth Circuit, United States bankruptcy court, Bankruptcy Appellate Panel
    Location:
    USA
    Firm:
    Squire Patton Boggs
    Twenty days and twenty nights, I was wrong and the lawyers were right, all along: register your security interest on the PPS register within 20 business days!
    2013-04-15

    Case Note: Re Cardinia Nominees Pty Ltd [2013] NSWSC 32

    Facts of the case

    Cardinia Nominees Pty Ltd (Cardinia) agreed to lend Inika Pty Ltd (Inika) the sum of $750,000, in exchange for the issue of convertible bonds to Cardinia. The loan was secured by a charge in favour of Cardinia over the whole of Inika’s assets.

    Filed under:
    Australia, New South Wales, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Corporations Act 2001 (Australia)
    Authors:
    Carl Black , Louise A. Boyce , Mark Palermo
    Location:
    Australia
    Firm:
    Squire Patton Boggs
    Pledge of future receivables
    2013-04-12

    The Company Court of Alicante, Nº 1, made, in its judgment dated July 20th, 2012, a useful analysis on the different decisions part of the case law in regards to the recognition of pledgesof future receivables and their classification as privileged credit in cases of bankruptcy proceedings, being a very commonly practiced consideration.

    Filed under:
    Spain, Insolvency & Restructuring, Squire Patton Boggs, Bankruptcy, Accounts receivable
    Authors:
    Silvia Ara
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Government proposals could compel it suppliers to support their insolvent customers
    2013-04-03

    The UK government has just proposed a number of amendments to the Enterprise and Regulatory Reform Bill (currently being considered by Parliament) which will impact on IT suppliers if they become law.

    Bill Amendments

    Filed under:
    United Kingdom, Insolvency & Restructuring, IT & Data Protection, Squire Patton Boggs, Debt
    Authors:
    Andrew Wilkinson
    Location:
    United Kingdom
    Firm:
    Squire Patton Boggs
    Supreme Court, First Civil Chamber, ruling dated April 9, 2012, Appeal 229/2007
    2013-01-31

    In this appeal, the court analyzes the extent of the consequential damages and future loss of profits that correspond to the lessor of a business premise on the occasion of the unilateral termination by the lessee, caused by the failure to obtain the mandatory licenses for the supermarket business of such premise.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Squire Patton Boggs
    Authors:
    Ignacio Domínguez
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Supreme Court, First Civil Chamber. Ruling dated June 20, 2012.
    2013-01-31

    The insolvency administrators (hereinafter, “the Plaintiff”) of the company Santa Teresa Materiales de Construcción S.L. (hereinafter “the Company”) sought the declaration of invalidity of the transaction undertaken by the Banco Santander S.A. (hereinafter, “the Bank”) classified by the Plaintiff as debt offset.

    Filed under:
    Spain, Banking, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Bankruptcy, Prejudice
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Tax regulation alert – new tax rules to benefit debtors
    2012-11-28

    Pension issues in the American Airlines (AMR) bankruptcy1 have resulted in the Internal Revenue Service (IRS) issuing new final regulations, effective November 8, 2012 (Final Regulations), which broadly impact all debtors facing underfunded pension plan obligations. The Final Regulations provide chapter 11 bankruptcy debtors facing distress terminations of their tax-qualified defined benefit pension plans with the additional option of amending the plans to eliminate accelerated payment options.

    Filed under:
    USA, Employee Benefits & Pensions, Insolvency & Restructuring, Tax, Squire Patton Boggs, Bankruptcy, Debtor, Defined benefit pension plan, Internal Revenue Code (USA), Internal Revenue Service (USA), Pension Benefit Guaranty Corporation
    Authors:
    Stephen D. Lerner , K. Derek Judd
    Location:
    USA
    Firm:
    Squire Patton Boggs
    Credits for supplies accrued before the declaration of bankruptcy: preferential credits
    2012-11-20

    On March 21st, 2012 the Spanish High Court rendered its Judgment in which stated that credits for supplies accrued before a company has been stated in bankruptcy, have to be paid as preferential credits, this means that they shall have priority over the rest of the credits, in those cases in which the Court who is dealing with the bankruptcy proceedings had ordered the supplier to continue with the respective supply in the interest of the bankrupt company.

    Filed under:
    Spain, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Bankruptcy
    Location:
    Spain
    Firm:
    Squire Patton Boggs
    Sixth Circuit addresses question of standing of former bankruptcy debtor
    2012-10-29

    In Auday v. Wet Sale Retail, Inc., the Sixth Circuit considered an action by a former individual debtor who sued for an age discrimination claim. The district court barred the plaintiff from litigating the claim because she failed to identify it as an asset in the bankruptcy court, and the claim had arisen by that point in time.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Squire Patton Boggs, United States bankruptcy court, Sixth Circuit
    Authors:
    Pierre H. Bergeron
    Location:
    USA
    Firm:
    Squire Patton Boggs
    Sixth Circuit sets limits on bankruptcy court jurisdiction
    2012-10-29

    In Waldman v.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Squire Patton Boggs, Bankruptcy, Debtor, United States bankruptcy court, Sixth Circuit
    Authors:
    Pierre H. Bergeron
    Location:
    USA
    Firm:
    Squire Patton Boggs

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