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    Lenders subordinated to pension debt according to recent case
    2011-11-30

    The Court of Appeal in England has unanimously upheld a first instance decision that a Financial Support Direction (FSD) issued by the Pensions Regulator to an entity after it has commenced insolvency proceedings will rank as an expense of the administration, therefore affording it superpriority over floating charge holders and other unsecured creditors. This decision has significant implications for lenders to groups with UK defined benefit pension plans if any of their security is taken as a floating charge.

    Filed under:
    USA, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Latham & Watkins LLP, The Pensions Regulator (UK), Court of Appeal of England & Wales
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    Patent protection of Section 365(n) of the U.S. Bankruptcy Court extended to U.S. licensees of foreign debtors
    2011-11-30

    In a case of first impression that has important implications for parties who acquire intellectual property rights under international license agreements, the U.S. Bankruptcy Court for the Eastern District of Virginia held that the protections of Section 365(n) of the U.S. Bankruptcy Code applied to licensees of U.S. patents in a Chapter 15 case, despite the fact that those protection were not available under the foreign law applicable to the foreign debtor.  In re Qimonda AG, Case No. 09-14766 (Bankr. E.D. Va., Oct. 28, 2011) (Mitchell, Bankruptcy J.).

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Patents, McDermott Will & Emery, Bankruptcy, Debtor, United States bankruptcy court
    Authors:
    Toby H. Kusmer, PC
    Location:
    USA
    Firm:
    McDermott Will & Emery
    Picard lawsuit against JPMorgan dismissed
    2011-11-30

    Irving Picard's lawsuit against JPMorgan Chase & Co. styled Picard v. JPMorgan Chase & Co., 11-cv-913, in the U.S. District Court, Southern District of New York, was dismissed on November 1, 2011.  U.S.

    Filed under:
    USA, Banking, Insolvency & Restructuring, Insurance, Litigation, White Collar Crime, Sedgwick LLP, JPMorgan Chase, UBS
    Authors:
    Eric C. Scheiner , Jennifer Q. Broda , Thomas R. Orofino , Jennifer Hamilton , Matthew M. Ferguson
    Location:
    USA
    Firm:
    Sedgwick LLP
    American Airlines files for bankruptcy
    2011-11-30

    Earlier today AMR Corporation, its subsidiary American Airlines, Inc., and 18 other affiliates ("Debtors") filed petitions under Chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the Southern District of New York in Manhattan.1 The case was assigned to Bankruptcy Judge Sean H. Lane. The Debtors have asked the Court to consolidate all 20 cases for procedural purposes under the captionIn re: AMR Corporation, Case No. 11-15463.

    Filed under:
    USA, New York, Aviation, Insolvency & Restructuring, Litigation, Patterson Belknap Webb & Tyler LLP, Bankruptcy, American Airlines, Title 11 of the US Code, United States bankruptcy court
    Authors:
    David W. Dykhouse , Daniel A. Lowenthal
    Location:
    USA
    Firm:
    Patterson Belknap Webb & Tyler LLP
    Treasury issues final regulations on partnership interests transferred to creditor in debt-for-equity exchange
    2011-11-21

    On November 15, 2011, the U.S. Internal Revenue Service ("IRS") and the U.S. Department of Treasury ("Treasury") issued final regulations under Section1 108(e)(8) and certain other Sections relating to the application of Section 108(e)(8) to partnerships (collectively, the "Final Regulations").

    Filed under:
    USA, Insolvency & Restructuring, Tax, Dentons, Debtor, Interest, Debt, Liquidation, Fair market value, Internal Revenue Service (USA)
    Authors:
    Lisa M. Pekkala , Timothy J. Santoli
    Location:
    USA
    Firm:
    Dentons
    Conversion of insolvent corporation into a tax partnership: IRS reaches favorable conclusions, but questions remain
    2011-11-21

    Introduction

    Filed under:
    USA, Insolvency & Restructuring, Tax, Troutman Pepper, Shareholder, Debt, Liability (financial accounting), Liquidation, Internal Revenue Service (USA)
    Authors:
    Laura D. Warren , Timothy J. Leska
    Location:
    USA
    Firm:
    Troutman Pepper
    SIPC trustee may investigate MF Global
    2011-11-14

    On November 4th, the Federal Bankruptcy Court granted the SIPC Trustee's motion to establish procedures for the issuance of subpoenas for document production and depositions in connection with the SIPC Trustee's independent investigation into the business and affairs of MF Global. Access to documents produced by witnesses and attendance at examinations will be limited to the SIPC Trustee and his professionals. The SIPC, SEC and CFTC will have access to the discovery upon the execution of confidentiality agreements.

    Filed under:
    USA, Capital Markets, Insolvency & Restructuring, Litigation, Winston & Strawn LLP, Discovery, Witness, Subpoena, Non-disclosure agreement, Capital punishment, US Securities and Exchange Commission, Commodity Futures Trading Commission (USA), Securities Investor Protection Corporation, Trustee, United States bankruptcy court
    Location:
    USA
    Firm:
    Winston & Strawn LLP
    Decision in Visteon walks through analysis of improper venue and venue transfer decisions
    2011-11-14

    Summary

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Fox Rothschild LLP, Bankruptcy, Witness, Delaware Supreme Court, United States bankruptcy court
    Authors:
    L. John Bird
    Location:
    USA
    Firm:
    Fox Rothschild LLP
    In the matter of Krafft-Murphy Company, Inc., C.A. no. 6049-VCP (Del. Ch. Nov. 9, 2011) (Parsons, V.C.)
    2011-11-15

    In this memorandum opinion, the Court of Chancery denied a motion filed on behalf of a dissolved corporation to dismiss a petition for the appointment of a receiver under 8 Del. C. § 279, ruling that the petitioners might “conceivably” demonstrate entitlement to such appointment in light of their factual allegations concerning the dissolved corporation’s “plan of dissolution” under 8 Del. C. § 281(b). The Court also granted the petitioners’ motion to perfect service upon the dissolved corporation and denied the motion to dismiss for insufficiency of service of process.

    Filed under:
    USA, Delaware, Insolvency & Restructuring, Litigation, Potter Anderson & Corroon LLP, Liability insurance, Dissolution (law), Memorandum opinion, Delaware General Corporation Law, Court of Chancery, Delaware Supreme Court
    Location:
    USA
    Firm:
    Potter Anderson & Corroon LLP
    MF Global proceedings test multiple insolvency statutes
    2011-11-15

    On October 31, the MF Global enterprise collapsed into bankruptcy and a number of related insolvency proceedings. Amid allegations of improper commingling of customer accounts and rumors of misbegotten proprietary Eurobond trades, two unregulated entities – MF Global Finance USA Inc. and MF Global Holdings Ltd. (the Unregulated Debtors) – filed voluntary bankruptcy petitions on October 31, 2011. Later the same day, the Securities Investor Protection Corporation filed a complaint in the U.S.

    Filed under:
    USA, Insolvency & Restructuring, Eversheds Sutherland (US) LLP, Bankruptcy, Collateral (finance), Security (finance), Futures contract, Commodity broker, Margin (finance), Liquidation, Broker-dealer, Cashflow, Brokerage firm, US Securities and Exchange Commission, Commodity Futures Trading Commission (USA), Securities Investor Protection Corporation, Commodity Exchange Act 1936 (USA), Title 11 of the US Code, Trustee
    Location:
    USA
    Firm:
    Eversheds Sutherland (US) LLP

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