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    Reorganizations Derailed by ERISA
    2018-05-23

    Corporations reorganize to reduce costs, eliminate liabilities, improve efficiencies or a combination of all three. Rarely, if ever, does a corporate reorganization accelerate a company’s liabilities or impose new ones, but two recent decisions from federal district courts in New York demonstrate careful planning and care is needed to avoid this undesirable and expensive result.

    Filed under:
    USA, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Baker McKenzie, Employee Retirement Income Security Act 1974 (USA), Independent contractor
    Location:
    USA
    Firm:
    Baker McKenzie
    United States: Section 109(a)’s Requirements in Chapter 15 Revisited: How Much U.S. Property Must a Chapter 15 Debtor Have?
    2017-04-26

    In December 2013, the Second Circuit Court of Appeals held as a matter of first impression in Drawbridge Special Opportunities Fund LP v. Barnet (In re Barnet), 737 F.3d 238 (2d Cir. 2013), that section 109(a) of the Bankruptcy Code, which requires a debtor “under this title” to have a domicile, a place of business, or property in the U.S., applies in cases under chapter 15 of the Bankruptcy Code.

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Baker McKenzie, Second Circuit, United States bankruptcy court
    Authors:
    Erin Broderick
    Location:
    USA
    Firm:
    Baker McKenzie
    United States: Expert Q&A on the Tax Cuts and Jobs Act’s Impact on Restructuring Companies
    2018-04-11

    The Tax Cuts and Jobs Act signed into law on December 22, 2017, amended the Internal Revenue Code of 1986 (IRC) and made significant changes to the treatment of individual and corporate taxpayers beginning January 1, 2018. While many understand that the overall corporate tax rate is going down, the specific effects of this tax reform on distressed companies, debtors, creditors, and lenders are still being uncovered. Practical Law asked Patrick M. Cox of Baker McKenzie LLP to discuss his views on the Tax Cuts and Jobs Act (TCJA) and its potential impact on the Chapter 11 process.

    Filed under:
    USA, Insolvency & Restructuring, Tax, Baker McKenzie, Internal Revenue Code (USA), Tax Cuts and Jobs Act 2017 (USA)
    Location:
    USA
    Firm:
    Baker McKenzie
    Insolvency and Director Liability Law Reforms - National Innovation and Science Agenda
    2017-04-05

    The insolvent trading "safe harbour" and "ipso facto" clause reform

    The key points

    Last week, the federal government circulated an exposure draft of the Treasury Laws Amendment (2017 Enterprise Incentives No. 2) Bill (the Bill). The Bill is intended to promote entrepreneurship and innovation among directors of companies facing insolvency - this is to be achieved through two fundamental changes to existing insolvency laws.

    Filed under:
    USA, Company & Commercial, Insolvency & Restructuring, Litigation, Baker McKenzie, Corporations Act 2001 (Australia)
    Authors:
    David Walter
    Location:
    USA
    Firm:
    Baker McKenzie
    Australia: The limits of recognition under the UNCITRAL Model Law - foreign compromises of English law claims
    2018-02-28

    Introduction – why does this matter?

    Filed under:
    Australia, United Kingdom, USA, Insolvency & Restructuring, Litigation, Baker McKenzie, Debtor, UNCITRAL, Court of Appeal of England & Wales, High Court of Justice, Court of Appeal (England and Wales)
    Authors:
    David Walter
    Location:
    Australia, United Kingdom, USA
    Firm:
    Baker McKenzie
    Brazil: Substantive Consolidation under Brazilian Insolvency Law
    2017-04-05

    Introduction

    More than ten (10) years after the enactment of Brazilian Bankruptcy Law, a uniform understanding by the Brazilian courts of several matters remains unresolved, being the application of substantive consolidation one of the most troubling.

    Consolidation (procedural and material)

    Filed under:
    Global, USA, Insolvency & Restructuring, Litigation, Baker McKenzie
    Authors:
    Luis Alberto L. Ambrósio
    Location:
    Global, USA
    Firm:
    Baker McKenzie
    United States: Tax Reform - Restructuring & Insolvency Related Provisions - Deductibility of Interest
    2017-12-20

    This is part of a series of articles discussing restructuring and insolvency related provisions of the Tax Cuts and Jobs Act, which is now expected to become law this week (the “Act”).

    Previously we discussed net operating losses (“NOLs”) and cancellation of the debt (“COD”). The provisions on NOLs have generally remained the same (adopting the Senate version of the revisions, but immediately capping the use of NOLs to 80% of taxable income). However, the changes to COD rules we discussed are not part of the current version of the Act.

    Filed under:
    USA, Banking, Corporate Finance/M&A, Insolvency & Restructuring, Tax, Baker McKenzie
    Authors:
    Patrick M. Cox
    Location:
    USA
    Firm:
    Baker McKenzie
    INSOL 2017: When disaster strikes - what are the duties, obligations and expectations of stakeholders?
    2017-03-21

    Some businesses operate in a naturally risky environment where a major crisis event is a real possible consequence of everyday operations. What do you do when something literally blows up?

    In the context of the scenario posed for the first day of the conference, this panel considered some of the obligations of the board and the officers of a near insolvent company in managing financial, regulatory, and environmental risks.

    Filed under:
    Global, USA, Insolvency & Restructuring, Baker McKenzie, Market liquidity
    Authors:
    Ian Innes
    Location:
    Global, USA
    Firm:
    Baker McKenzie
    United States: Tax Reform - Restructuring & Insolvency Related Provisions - Part 2 - Cancellation of Debt Income
    2017-12-06

    This is the second part in a series of articles discussing certain restructuring and insolvency related provisions of the Tax Reform. Previously we discussed net operating losses (“NOLs”), and noted that the House and Senate plans are quite similar when it comes to NOLs. That is not the case with the provisions in H.R. 1 that relate to cancellation of the debt (“COD”).

    Filed under:
    USA, Insolvency & Restructuring, Tax, Baker McKenzie, Fair market value
    Authors:
    Patrick M. Cox
    Location:
    USA
    Firm:
    Baker McKenzie
    INSOL 2017: The influence of culture on cross-border insolvency and restructuring
    2017-03-21

    As restructuring and cross-border insolvency issues become increasingly global, an understanding of the influence of different cultures and some of the key drivers is critical. The INSOL panel was diverse, with members from Asia (Helena Huang, King & Wood Mallesons), North America (Renee Dailey, Morgan, Lewis & Bockius LLP), South Africa (Paul Winer, ENSafrica) and Latin America (The Honourable Judge Maria Cristina O’Reilly, National Commercial Court, Argentina).

    Filed under:
    Argentina, China, Global, South Africa, USA, Insolvency & Restructuring, Baker McKenzie
    Authors:
    Kwun-Yee Cheung
    Location:
    Argentina, China, Global, South Africa, USA
    Firm:
    Baker McKenzie

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