When a DIP sues a former officer, the bankruptcy ‘exception’ in a D&O policy provides coverage when the ‘insured vs. insured’ exclusion would otherwise deny coverage.

Extraordinary collection efforts do not preclude invoking the ‘ordinary course’ defense to a preference.

Looking beyond the label assigned by the Affordable Care Act, three circuits have now held that failure to pay the ‘individual mandate’ for purchasing health insurance gave rise to a tax entitled to priority in bankruptcy.

The Fourth Circuit sides with the Third on the Affordable Care Act’s ‘individual mandate.’ Majority says it was a tax measured by income, thus giving the IRS a priority tax claim.

Should the cost of employer-provided health care insurance be considered income for lower-income Americans?

The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.

The $13,650 cap on priority claims for each employee under an ‘employee benefit plan’ applies to each benefit plan, not to all of an employer’s benefit plans added together, the Seventh Circuit says.

Ninth Circuit abjures bright lines in favor of a flexible approach to defining recoupment.

The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).

Someone forced into bankruptcy on account of medical bills will also be forced into chapter 13.