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    IRS issues final Treasury regulations addressing tax treatment of partnership debt for equity exchanges
    2011-11-16

    Background

    Filed under:
    USA, Company & Commercial, Insolvency & Restructuring, Tax, Latham & Watkins LLP, Royalty payment, Tax exemption, Debtor, Safe harbor (law), Interest, Taxable income, Debt, Liquidation, Fair market value, Intangible asset, Bankruptcy discharge, Internal Revenue Service (USA), Internal Revenue Code (USA)
    Authors:
    David S. Raab
    Location:
    USA
    Firm:
    Latham & Watkins LLP
    CFTC commissioner says Dodd-Frank rules should be reexamined in light of MF Global
    2011-11-16

    The CFTC has confirmed that its Division of Enforcement is investigating MF Global, Inc. for possible violations of the Commodity Exchange Act, or CEA and/or CFTC regulations.  Scott D. O’Malia, a CFTC Commissioner, stated certain Dodd-Frank rules should be reexamined in light of the MF Global bankruptcy.

    Filed under:
    USA, Derivatives, Insolvency & Restructuring, Stinson LLP, Bankruptcy, Clearing (finance), Collateral (finance), Swap (finance), Capital requirement, Diversification (finance), Commodity Futures Trading Commission (USA), Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 (USA), Commodity Exchange Act 1936 (USA), Trustee
    Location:
    USA
    Firm:
    Stinson LLP
    Recent Eighth Circuit bankruptcy decisions
    2011-11-16

    Heide v. Juve, (In re David L. Juve and Mona L. Juve), No. 11-6006, (8th Cir. BAP 09/16/2011) (Judges Schermer, Federman, and Nail).

    Filed under:
    USA, Insolvency & Restructuring, Litigation, Larkin Hoffman Daly & Lindgren Ltd, Bankruptcy, Debtor, Fraud, Leasehold estate, Misconduct, Debt, Personal property, Vacated judgment, Legal burden of proof, Remand (court procedure), Land tenure, Eighth Circuit, Bankruptcy Appellate Panel
    Authors:
    L. Kathleen Harrell-Latham
    Location:
    USA
    Firm:
    Larkin Hoffman Daly & Lindgren Ltd
    House committee probes RUS loan to bankrupt WiMax operator
    2011-11-18

    Voicing concern about the Rural Utilities Service’s (RUS) oversight of federal loans for rural broadband network projects, six members of the House Energy and Commerce Committee wrote to RUS Administrator and former FCC Commissioner Jonathan Adelstein to request information on a $267 million loan granted by the RUS to Open Range Communications, a regional broadband service provider that filed for Chapter 11 bankruptcy protection last month. The RUS funds approved for Open Range during the administration of President George W.

    Filed under:
    USA, Insolvency & Restructuring, Telecoms, Paul, Weiss, Rifkind, Wharton & Garrison LLP, US House Committee on Energy and Commerce, US House of Representatives
    Authors:
    Patrick S. Campbell
    Location:
    USA
    Firm:
    Paul, Weiss, Rifkind, Wharton & Garrison LLP
    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
    Can PE firms use Chapter 11 to credit bid away landlords and unsecured debt?
    2011-11-08

    It will be almost Christmas before we know, at least for portfolio companies that can file in the Delaware Bankruptcy Court. The case that will provide guidance is Friendly Ice Cream Corp., where Sun Capital, which is both equity owner and term lender, put Friendly into Chapter 11 on October 5, 2011. It did so after agreeing to a Section 363 purchase agreement with Friendly that would allow a Sun affiliate to buy assets (including desirable lease locations) free and clear by credit bidding outstanding pre-petition term debt owed to Sun.

    Filed under:
    USA, Delaware, Corporate Finance/M&A, Insolvency & Restructuring, Litigation, Eversheds Sutherland (US) LLP, Credit (finance), Unsecured debt, Debt, Balance sheet, Sun Capital Partners, United States bankruptcy court
    Location:
    USA
    Firm:
    Eversheds Sutherland (US) LLP
    Progress in Dodd-Frank implementation
    2011-11-08

    A number of activities of potential significance have occurred in the implementation of the Dodd-Frank Act:

    Surplus Lines Regulation:

    Filed under:
    USA, Banking, Capital Markets, Insolvency & Restructuring, Insurance, Jorden Burt LLP, Testimony, Liquidation, Federal Deposit Insurance Corporation (USA), US Congress, Federal Reserve (USA), National Association of Insurance Commissioners, Financial Stability Oversight Council, Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 (USA), Insurance commissioner
    Authors:
    Roland C. Goss
    Location:
    USA
    Firm:
    Jorden Burt LLP

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