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    “Strong arm” powers Round 3: what happens if a mortgage is recorded before a deed?
    2012-09-20

    Olsen v. Heaver (In re Heaver), 473 B.R. 734 (Bankr. N.D. Ill. 2012) –

    The short story is that when a deed and mortgage are executed at the same time, but the mortgage is recorded before the deed, the recorded mortgage does not provide constructive notice and can be avoided in a bankruptcy – at least under Illinois law as interpreted by the Heaver bankruptcy court.

    Filed under:
    USA, Illinois, Banking, Insolvency & Restructuring, Litigation, Troutman Pepper, Mortgage loan, Deed, Conveyancing, Constructive notice, United States bankruptcy court
    Location:
    USA
    Firm:
    Troutman Pepper
    Can default interest and late fees be excluded from secured claims? … Maybe, maybe not
    2012-09-06

    In re 785 Partners LLC, 470 B.R. 126 (S.D.N.Y. Bankr. 2012) –

    Filed under:
    USA, New York, Banking, Insolvency & Restructuring, Litigation, Troutman Pepper, Debtor, Interest, Default (finance), Secured creditor
    Location:
    USA
    Firm:
    Troutman Pepper
    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
    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
    Lease assumption: what if the store has gone “dark”?
    2012-09-04

    Androse Assoc. of Allaire, LLC v. Great Atlantic & Pacific Tea Co. (In re Great Atlantic & Pacific Tea Co.), 472 B.R. 666 (S.D.N.Y. 2012) –

    Filed under:
    USA, New York, Insolvency & Restructuring, Litigation, Real Estate, Troutman Pepper, Debtor, Landlord, Leasehold estate, Intermediate scrutiny
    Location:
    USA
    Firm:
    Troutman Pepper
    Automatic stay
    2012-08-23

    Hiraldo v. Banco Popular Depuerto Rico (In re Hiraldo), 471 B.R. 676 (D. P.R. 2012) –

    Filed under:
    USA, Banking, Insolvency & Restructuring, Litigation, Troutman Pepper, Debtor, Unsecured debt, Mortgage loan
    Location:
    USA
    Firm:
    Troutman Pepper
    Usurious loan claim: what is an equitable result?
    2012-08-28

    In Re Loucheschi LLC, 471 B.R. 777 (Bankr. D. Mass 2012) –

    When a lender makes a loan that does not comply with usury laws it runs a risk that not only will interest and charges be disallowed, but also the entire loan may be declared void.  In cases where declaring a usurious loan void is discretionary, one might expect a bankruptcy court to be inclined to do so since it could benefit the bankruptcy estate.

    Filed under:
    USA, Massachusetts, Banking, Insolvency & Restructuring, Litigation, Troutman Pepper, Bankruptcy, Interest, United States bankruptcy court
    Location:
    USA
    Firm:
    Troutman Pepper
    Chapter 11 secured loans: “lien stripping” lives
    2012-08-21

    In re Heritage Highgate, Inc., 679 F.3d 132 (3rd Cir. 2012) –

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Troutman Pepper, Debtor, Unsecured debt, Collateral (finance), Interest
    Location:
    USA
    Firm:
    Troutman Pepper
    Bankruptcy PLR with NOL preservation result
    2012-08-14

    Section 382 limits a loss corporation’s ability to use its Net Operating Losses (NOLs) carryforwards following an "ownership change."1 An ownership change is triggered if one or more "5-percent shareholders" of the loss corporation increase their ownership in the aggregate by more than 50 percentage points during a testing period. Following an ownership change, the "Section 382 limitation" generally reduces the ability to use NOLs to offset taxable income in any post-change year.2

    Filed under:
    USA, Insolvency & Restructuring, Tax, Troutman Pepper, Bankruptcy, Interest, Debt, Internal Revenue Service (USA)
    Authors:
    Todd B. Reinstein
    Location:
    USA
    Firm:
    Troutman Pepper

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