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A discussion of the latest developments in law that we find interesting.

A BRIEF HISTORY AND CONSIDERATION OF THE EVOLUTION OF TAX CLAIMS IN A CHAPTER 11 REORGANIZATION - Part IV

I.History of Tax Claims in BankruptcyC.Post-2005 CodeI.1129 Much of section 1129 was left unchanged by 2005 act.[1]The most important change for the purposes of this paper were introduced in section 1129(a)(9)(D).

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A BRIEF HISTORY AND CONSIDERATION OF THE EVOLUTION OF TAX CLAIMS IN A CHAPTER 11 REORGANIZATION - Part III

I.History of Tax Claims in BankruptcyB.Calls for Reform In 1997, the National Bankruptcy Review Commission released its final report of the tax advisory committee. In this report, the committee recommended that numerous changes to the Bankruptcy Code.

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A BRIEF HISTORY AND CONSIDERATION OF THE EVOLUTION OF TAX CLAIMS IN A CHAPTER 11 REORGANIZATION - Part II

I.History of Tax Claims in BankruptcyIn 2005, the Bankruptcy Code experienced one of the largest revisions in its history. Part of this revision included a reevaluation of the treatment of secured tax claims in the bankruptcy process.

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A BRIEF HISTORY AND CONSIDERATION OF THE EVOLUTION OF TAX CLAIMS IN A CHAPTER 11 REORGANIZATION - Part I

IntroductionMuch like other claims in bankruptcy, tax claims exist in three basic forms: unsecured, secured, and priority. The first class, unsecured, non-priority claims are treated much like a general unsecured claim would be treated, and is beyond the scope of this paper.

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