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The Restructuring Report

Minnesota Enacted a New Health Savings Account Exemption and Increased Exemptions Including for the Homestead

July 26, 2018

Minnesota has expanded the types and value of assets that individuals may protect from creditors.

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May a Debtor Discharge Tax Debt for Late Filed Tax Returns?

July 26, 2018

In the 8th Circuit, income tax debt owed under late filed tax returns could, under certain circumstances, be discharged by individual debtors in their bankruptcy cases.

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More Tools in the Preference Defense Toolbox for Statutory Lien Holders

July 26, 2018

Payments made to creditors in the 90-days before a bankruptcy filing can be subject to recovery as “preference claims.”

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Section 365(n) of the Code: The Intersection of Bankruptcy and Intellectual Property

April 17, 2018

Are trademarks “intellectual property” under the Bankruptcy Code? According to a recent decision from the First Circuit Court of Appeals, the answer is “no,” and Section 365(n) of the Code does not offer protection to trademark licensees when the licensor files for chapter 11. 

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Navigating Disputed Chapter 11 Trustee Elections

April 17, 2018

The choice of a chapter 11 operating trustee can provoke a fight. Follow this guide for a smooth path through the process of displacing an interim chapter 11 trustee or challenging an election.

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Safe Harbor for Forward Contract Merchants Creates Stormy Waters for Energy and Farmer Debtors

January 10, 2018

In addition to the normal hurdles debtors face in chapter 11 cases, many energy and farmer debtors must address the safe harbor provisions of 11 U.S.C. § 556, which permit forward contract counterparties to terminate forward contracts immediately after a bankruptcy filing.

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Is Jevic Really About Structured Dismissals?

October 3, 2017

The impact of Jevic may have a wide ranging impact on how Chapter 11 cases are administered in the future.

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The Growing Use of Receiverships and Assignments for Benefit of Creditors

October 3, 2017

The new receivership and assignment for benefit of creditors statutes took effect in 2012.

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Marathon Pipe Line: An Interview with the Lawyer Who Argued the Case and the Bankruptcy Judge Who Decided It

October 3, 2017

Jim Baillie conducted a joint interview of retired Bankruptcy Judge John Connolly and Mel Orenstein for the National Bankruptcy Archives.

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