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    Taxpayer in financial distress and insolvencies: US tax aspects
    2009-07-31

    In the economic downturn, many corporations have filed or will file for bankruptcy.

    Filed under:
    USA, Insolvency & Restructuring, Tax, Freshfields Bruckhaus Deringer, Bankruptcy
    Location:
    USA
    Firm:
    Freshfields Bruckhaus Deringer
    Financial Crisis Advisory Group issues report on accounting standard setting
    2009-07-30

    Tuesday, the Financial Crisis Advisory Group (FCAG) issued its report on “the standard-setting implications of

    Filed under:
    USA, Banking, Capital Markets, Insolvency & Restructuring, Alston & Bird LLP, Accounting, Due process, FSAB, International Accounting Standards Board
    Authors:
    Joseph Bolling
    Location:
    USA
    Firm:
    Alston & Bird LLP
    Ninth Circuit Court of Appeals finds that individual managers of a bankrupt corporation can be held liable for employees' unpaid wages
    2009-07-29

    The Ninth Circuit Court of Appeals held on July 27, 2009 in Boucher v. Shaw that individual managers of a bankrupt corporation can be held liable to the corporation's former employees for unpaid wages under the federal Fair Labor Standards Act ("FLSA").

    Filed under:
    USA, Employment & Labor, Insolvency & Restructuring, Litigation, Sheppard Mullin Richter & Hampton LLP, Wage, Bankruptcy, Class action, Debt, Fair Labor Standards Act 1938 (USA), Chief executive officer, Chief financial officer, Supreme Court of the United States, Ninth Circuit, Nevada Supreme Court
    Location:
    USA
    Firm:
    Sheppard Mullin Richter & Hampton LLP
    The WEPPA super-priority claim
    2009-07-28

    No doubt by now, every creditor knows of the new protections given to employees in the face of a company’s insolvency as a result of the enactment of the Wage Earner Protection Program Act (“WEPPA”) and related amendments to the Bankruptcy and Insolvency Act (“BIA”) on July 7, 2008.

    Filed under:
    USA, Employment & Labor, Insolvency & Restructuring, Miller Thomson LLP, Wage, Bankruptcy, Debtor, Audit, Accounts receivable, Severance package, US Federal Government, Bankruptcy and Insolvency Act 1985 (Canada)
    Authors:
    Craig A. Mills , Margaret R. Sims
    Location:
    USA
    Firm:
    Miller Thomson LLP
    Surviving the aircraft financial pandemic
    2009-07-28

    There are signs of hope in the aviation marketplace, with the slow return of financing and the apparent bottoming-out of aircraft values. Buying opportunities abound-but so do risks; and no situation is more frustrating than finding yourself "infected" by someone else's bankruptcy. Even if the market has reached its nadir, there are many companies that are simply not going to survive much longer in the market as it has been redefined.

    Filed under:
    USA, Aviation, Insolvency & Restructuring, Wiley Rein LLP, Bankruptcy, Letter of credit, Collateral (finance), Breach of contract, Interest, Fair market value, Unsecured creditor, US Securities and Exchange Commission
    Authors:
    Gregory P. Cirillo , Gary I. Horowitz , Alexander M. Laughlin
    Location:
    USA
    Firm:
    Wiley Rein LLP
    Sterns Bank assumes deposits of two Florida banks
    2009-08-08

    Yesterday, as receiver of two failed Florida banks, First State Bank and Community National Bank of Sarasota County, the FDIC entered into a purchase and assumption agreement with Sterns Bank, N.A., St. Cloud, Minnesota, to assume all the deposits of the failed banks. These closings bring the total number of failed bank’s in the nation this year to 71 and 6 in Florida.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Alston & Bird LLP, Federal Deposit Insurance Corporation (USA)
    Location:
    USA
    Firm:
    Alston & Bird LLP
    D&O insurers seek relief from automatic stay in order to assert coverage defense counterclaims against investment firm insureds
    2009-08-07

    Two D&O insurers have asked the U.S. Bankruptcy Court for the District of Minnesota to lift an automatic stay in a bankruptcy proceeding pending against their insureds so that the insurers can pursue their coverage defenses as counterclaims against the insureds in a pending declaratory judgment action.In Re Petters Company, Inc., et al., Case No. 08-45257 (Bankr. D. Minn.).

    Filed under:
    USA, Minnesota, Insolvency & Restructuring, Insurance, Litigation, Locke Lord LLP, Regulatory compliance, Bankruptcy, Costs in English law, Debtor, Fraud, Limited liability company, Investment company, United States bankruptcy court, US District Court for District of Minnesota, Minnesota Supreme Court
    Authors:
    Lisa Peatfield , Helen Clark , Jeanne Kohler , M Machua Millett
    Location:
    USA
    Firm:
    Locke Lord LLP
    Defects in summary judgment procedure send Jasco v. Dana trade secrets case back to bankruptcy court
    2009-08-07

    In a 56-page opinion, the U.S. Court of Appeals for the Second Circuit sent a long-pending trade secrets case, Jasco Tools, Inc. v. Dana Corporation, Appeal No. 08-2762-bk, back to the lower court for further proceedings because of the bankruptcy court's "flawed application of well established summary judgment principles." (Slip Op.

    Filed under:
    USA, Company & Commercial, Insolvency & Restructuring, Litigation, Seyfarth Shaw LLP, Bankruptcy, Discovery, Conspiracy (criminal), Misappropriation, Circumstantial evidence, Second Circuit, United States bankruptcy court
    Location:
    USA
    Firm:
    Seyfarth Shaw LLP
    Liquidity for creditors who receive new securities in a Chapter 11 reorganization: resales of plan securities under Section 1145 of the Bankruptcy Code
    2009-08-06

    The recent steady drumbeat of Chapter 11 bankruptcy filings is producing an equally persistent corollary: creditors receiving new securities issued by the reorganizing debtor or a related party in full or partial satisfaction of the creditors’ claims. Some of these creditors-cum-investors never planned to receive securities. The paradigmatic example is a creditor that enters into a normal business transaction resulting in an obligation that the debtor company hasn’t yet satisfied when it files for reorganization.

    Filed under:
    USA, Capital Markets, Insolvency & Restructuring, Richards Kibbe & Orbe LLP, Bankruptcy, Debtor, Security (finance), Market liquidity, Investment funds, Title 11 of the US Code
    Location:
    USA
    Firm:
    Richards Kibbe & Orbe LLP
    Insured's voluntary lifting of automatic stay does not violate policy's cooperation clause
    2009-08-04

    The United States District Court for the Eastern District of New York, applying New York law, has held that an insured did not violate an insurance policy's cooperation clause when it agreed, without providing advance notice to the insurer, to lift the automatic bankruptcy stay with respect to certain personal injury actions filed against it. Admiral Ins. Co. v. Grace Indus., Inc., 2009 WL 2222369 (E.D.N.Y. July 23, 2009).

    Filed under:
    USA, New York, Insolvency & Restructuring, Insurance, Litigation, Wiley Rein LLP, Bankruptcy, US Code, United States bankruptcy court
    Location:
    USA
    Firm:
    Wiley Rein LLP

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