Most businesses are (reluctantly) required to deal with customers, suppliers and counterparties to agreements that enter bankruptcy proceedings, yet there is a great lack of knowledge as to how the ...

Most every business relies on executory contracts, which often contain at least one bankruptcy provision. It is important for businesses to be aware of the common bankruptcy provisions that cannot be ...

On May 25, the Second Circuit upheld the New York district court's decision concluding that certain midstream gathering agreements were executory contracts, subject to rejection in a bankruptcy ...

What is a hedged executory contract? A “hedged executory contract” is another type of transaction that is eligible for integration under Code Section 988(d). A hedged executory contract results when a ...

Hear Judge Harner interview the leading bankruptcy scholar on executory contracts, Prof. Jay Westbrook, as he explains and “demystifies” them. This program was recorded on April 20th, 2018. Prof. Jay ...

Exchange-traded notes (ETNs) are structured either as debt securities or prepaid executory contracts, and that makes a critical difference in tax treatment. “The tax treatment of ETNs is often ...

In Lewis Bros Bakeries Inc v Interstate Brands Corp, a case originating out of bankruptcy court, the US Court of Appeals for the Eighth Circuit has affirmed the bankruptcy court’s finding that a ...

No matter how talented and intelligent you are, your job security is only as strong as your employer's financial condition. Even with a rock solid employment contract, it's possible to lose your job ...

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