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U.S. Trustee Fee Program Ruled Unconstitutional

The Restructuring Report

August 24, 2022

The Supreme Court’s Siegel opinion found the U.S. Trustee’s temporary fee increase unconstitutional. What are the implications of the opinion?

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Mom-and-Pop Stopped: How Ominous Economic Factors Have Ended the Covid Recovery for U.S. Small Businesses

The Restructuring Report

August 24, 2022

Small businesses face ever-increasing financial distress from a number of different factors, including price inflation, supply chain issues, and workforce changes. How widespread are these issues and what will their impact be on small businesses in the future?  

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Ninth Circuit BAP Weighs in on Subchapter V Eligibility

The Restructuring Report

August 24, 2022

The Ninth Circuit Bankruptcy Appellate Panel recently applied a totality of the circumstances test to determine what types of activities satisfy the core or historical operations requirement for debtors that are no longer operating.

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Minnesota Ends COVID-19 Nexus Relief

Let’s Talk About Tax

June 9, 2022

Since the beginning of the pandemic, Minnesota’s nexus waiver policy provided that the state will not assert nexus for business income tax or for sales and use tax purposes “solely because an employee is temporarily working from home due to the COVID-19 pandemic.”

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Less Than Meets the Eye: SCOTUS Holds Tax Court Petition Deadline Not Jurisdictional

Let’s Talk About Tax

May 4, 2022

Under IRC § 6330, a taxpayer is entitled to a “collection due process” (CDP) hearing before the IRS Appeals Office can take any enforced collection action.

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The Glory of Junk Mail

Let’s Talk About Tax

March 3, 2022

The two most troubling sales tax issues for companies tend to be related to software and direct mail. Direct mail is especially difficult, as there are numerous issues to untangle, and a robust understanding of the facts is critical.

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Dust Off Your Magic Eight Ball – The Future of Nonconsensual Third-Party Releases in Light Of In Re: Purdue Pharma LP

The Restructuring Report

February 9, 2022

Can a debtor include releases of non-debtor third parties in its chapter 11 plan? This divisive issue has been litigated before a number of different courts throughout the country. The Southern District of New York recently weighed in and reversed the confirmation of a plan containing third party releases. How does this recent decision impact the continued debate over third-party releases?

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Caselaw Update on Third Party Releases in Bankruptcy Plans

The Restructuring Report

February 9, 2022

Shortly after the Southern District of New York ruled on third-party releases in the Purdue Pharma case, the District Court of the Eastern District of Virginia similarly overturned a plan containing third-party releases in the Ascena Retail Group bankruptcy case. How does this decision relate to the Purdue Pharma decision and what does it mean for the future of third-party releases?

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A Critical Election: BAP or District Court?

The Restructuring Report

February 9, 2022

For circuits that have Bankruptcy Appellate Panels, appealing parties must make a critical choice on appeal: do they elect to have their appeal heard by the Bankruptcy Appellate Panel or the District Court?

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Double, Double Toil and Trouble: DOL and IRS Penalties for Failure to File Form 5500

Let’s Talk About Tax

January 20, 2022

Most employers or retirement plan administrators are required to file annual informational returns with the U.S. Department of Labor called Form 5500, Annual Return/Report of Employee Benefit Plan.

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