Incentive Insider

News and Analysis on the latest updates in the world of Tax Credits.

Quick update concerning current content and ongoing format

It is probably obvious that much of the content posted here is derived (wholesale stolen) from papers that I write for any given class. While I have one paper ready to post, I am waiting until grades are released for that course before doing so.

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Secured Tax Claims: A Class Under 1129? Part VI

III. The Path ForwardIn addition to the confusion regarding how a court should decide the issues of both policy and statutory construction, there remains the question of how these areas should be weighted if they result in different conclusions.

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Secured Tax Claims: A Class Under 1129? Part V

II. A Tale of Two QuestionsThe disagreement among the courts focuses on two main areas: whether policy allows a secured tax claim to vote, and whether the statutory language permits it.

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Secured Tax Claims: A Class Under 1129? Part IV

B. Class Not all courts agree that a secured tax claim should be prohibited from having a status of a voting class. Several of the courts that ultimately decided against the class status at least recognized the arguments for it.

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