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While the bankruptcy process may bring a new beginning, the Bankruptcy Code provides — and some say rightfully so — debtors with much less protection against tax claims than other types of claims for public policy and much-applauded revenue reasons. Even though there is much to say about this topic[1], this article only narrowly addresses 11 U.S.C.
Despite lingering questions concerning the scope of a bankruptcy court’s jurisdiction in the wake of Supreme Court decisions in Stern v. Marshall[1] and Wellness Int’l Network, Ltd., et al v. Sharif,[2] the Bankruptcy Code has consistently been interpreted to confer the authority to determine tax questions on bankruptcy courts.
The Third Circuit recently became the first U.S. Court of Appeals to rule that a pension plan established by a church agency does not qualify as an exempt “church plan” under subsection 4(b)(2) of the Employment Retirement Income Security Act (ERISA).
