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Bill
Bill
This is indeed a fascinating issue! If the Supreme's side with the IRS, then I wonder what happens to those cases that say the "look back" period under 544(b) isn't only state law, but also the trustee/DIP steps into the shoes of the IRS and gets the benefit of the longer look back period based on the IRS ability to recover fraudulent transactions (which I believe is 10 years, but could be wrong)? Interesting legal issue! All the best. Tom