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    Weathering the storm: retiree benefits and Section 1114
    2009-05-27

    Retiree benefits are often a central issue in bankruptcy cases. For many employers the high cost of retiree medical benefits has been a significant contributing factor to the Chapter 11 filing and a matter of ongoing concern if the debtor is to be able to successfully reorganize. Understandably, employees, retirees and unions are equally concerned about the status of retiree benefits. Their obvious interest is to attempt to prevent the erosion of benefits that had been expected to be available during retirement.

    Filed under:
    USA, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Haynes and Boone LLP, Bankruptcy, Debtor, Trade union, Retirement, Good faith, Business judgement rule, At-will employment, Unilateralism, US Congress, US Code, Title 11 of the US Code, United States bankruptcy court, US District Court for the Southern District of New York
    Location:
    USA
    Firm:
    Haynes and Boone LLP
    Additional risks landlords should consider when taking letters of credit from commercial lease tenants
    2009-05-25

    In the last decade, commercial landlords have favored obtaining from tenants standby letters of credit over security deposits because standby letters of credit provided added security in the event of a tenant’s bankruptcy.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Real Estate, Pillsbury Winthrop Shaw Pittman LLP, Bankruptcy, Letter of credit, Credit (finance), Landlord, Leasehold estate
    Location:
    USA
    Firm:
    Pillsbury Winthrop Shaw Pittman LLP
    OCC closes Citizens National Bank
    2009-05-22

    Today, the Office of the Comptroller of the Currency closed Citizens National Bank, headquartered in Macomb, Illinois, and the FDIC was appointed receiver.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Alston & Bird LLP, Share (finance), Office of the Comptroller of the Currency (USA), Federal Deposit Insurance Corporation (USA)
    Location:
    USA
    Firm:
    Alston & Bird LLP
    Investor consortium acquires BankUnited with FDIC assistance
    2009-05-21

    Today, after an extended auction, the OTS closed BankUnited, FSB, headquartered in Coral Gables, Florida and named theFDIC as receiver.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Alston & Bird LLP, Share (finance), Interest, Investment management, Limited liability company, Limited partnership, Consortium, Depository institution, Federal Deposit Insurance Corporation (USA)
    Location:
    USA
    Firm:
    Alston & Bird LLP
    Court awards ASARCO damages in action against parent company
    2009-05-20

    On August 30, 2008, the United States District Court for the District of Northern Texas issued its ruling on whether Americas Mining Corporation (“AMC”) (and its parent Grupo Mexico) had caused ASARCO LLC (“ASARCO”), a wholly owned subsidiary of Grupo Mexico, to fraudulently transfer stock of Southern Peru Copper Company (“SPCC”) from ASARCO to AMC. The Court determined that AMC was liable for (1) intentional fraudulent transfer, (2) aiding and abetting breach of fiduciary duty under New Jersey law; and (3) civil conspiracy under Arizona law. See ASARCO LLC v.

    Filed under:
    USA, Texas, Insolvency & Restructuring, Litigation, Paul, Weiss, Rifkind, Wharton & Garrison LLP, Share (finance), Bankruptcy, Breach of contract, Dividends, Fiduciary, Interest, Market liquidity, Subsidiary, Conspiracy (civil), United States bankruptcy court
    Authors:
    Alan W Kornberg , Matthew Scheck
    Location:
    USA
    Firm:
    Paul, Weiss, Rifkind, Wharton & Garrison LLP
    GM files for Chapter 11 bankruptcy
    2009-06-01

    This morning, General Motors Corp. (GM) announced that it filed for Chapter 11 bankruptcy in the U.S.

    Filed under:
    USA, New York, Insolvency & Restructuring, Litigation, Alston & Bird LLP, Bond (finance), Bankruptcy, Debtor, Dividends, Board of directors, Debt, Warranty, Preferred stock, Warrant (finance), US Department of the Treasury, United Automobile Workers, General Motors, United States bankruptcy court
    Authors:
    Anjali Desai
    Location:
    USA
    Firm:
    Alston & Bird LLP
    Bankruptcy court approves sale of Chrysler assets to Fiat S.P.A.
    2009-06-01

    Late Sunday night, U.S. Bankruptcy Judge Arthur Gonzalez approved the sale of most of Chrysler's assets to Italian Automaker Fiat S.p.A., as contemplated in the Master Transaction Agreement between the two companies.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Alston & Bird LLP, Bankruptcy, Employee stock ownership plan, Retirement, Secured loan, United Automobile Workers, Chrysler, US Constitution, Emergency Economic Stabilization Act 2008 (USA), United States bankruptcy court
    Authors:
    Zachary Chapman
    Location:
    USA
    Firm:
    Alston & Bird LLP
    General Motors files bankruptcy
    2009-06-01

    General Motors and Affiliates File for Chapter 11 Bankruptcy Protection

    Filed under:
    USA, New York, Insolvency & Restructuring, Litigation, Masuda Funai Eifert & Mitchell Ltd, Bankruptcy, Credit (finance), Debtor, Accounts receivable, Debt, US Federal Government, US Department of the Treasury, General Motors, United States bankruptcy court
    Authors:
    Gary D. Santella , Reinhold F. Krammer
    Location:
    USA
    Firm:
    Masuda Funai Eifert & Mitchell Ltd
    Bankruptcy issues in intercreditor agreements
    2009-05-31

    Introduction

    This article addresses bankruptcy issues commonly arising in connection with intercreditor agreements, and is intended to provide a general examination of provisions that relate specifically to bankruptcy or other insolvency proceedings. By reviewing variations of these provisions that have appeared in negotiated second lien financings, the discussion provides a checklist that will be useful at the front end of deals of this kind.

    Filed under:
    USA, Insolvency & Restructuring, Squire Patton Boggs, Bankruptcy, Debtor, Unsecured debt, Collateral (finance), Debt, Limited partnership, Default (finance), Leverage (finance), Convertible bonds, Bank of America
    Authors:
    Jeffrey A. Marks
    Location:
    USA
    Firm:
    Squire Patton Boggs
    Tax issues on corporate reorganisations
    2009-05-31

    It is not surprising that within an economic outlook which seems permanently set to "gloomy" many companies are having to think about reorganising their operations or restructuring their holding structures This article highlights some of the tax and other considerations which must be borne in mind when considering such reorganisations or restructurings with reference to some recent (and less recent) cases and changes in the law and points which have come to the fore in the current climate.

    Recapitalisations

    Filed under:
    USA, Insolvency & Restructuring, Tax, Jones Day, Share (finance), Shareholder, Market capitalisation, Debtor, Value added tax, Taxable income, Swap (finance), Debt, Balance sheet, Market value, Subsidiary, Corporate bond, Finance Acts (UK), Companies Act 2006 (UK), Court of Justice of the European Union
    Authors:
    Anthony Whall , Blaise L. MarinCurtoud
    Location:
    USA
    Firm:
    Jones Day

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