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A Trust Didn’t Defeat a Prior, Perfected Security Interest in Accounts Receivable

The district court characterized the agreement not as creating a trust but as a device designed to win priority over a prior, perfected security interest.

5th Circuit
Texas
Texas Northern District
Tuesday, March 7, 2023
Article Tags
Claims
Bankruptcy Litigation
Corporate Governance
Court Administration
Creditors' Committee
Business Reorganization
Insurance
Mass Torts
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Tuesday, February 21, 2023
Article Tags
Business Reorganization
Insurance
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Wednesday, February 8, 2023
Article Tags
Finance and Banking
Insurance
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Fourth and Third Circuits Give Priority to Obamacare’s Individual Mandate Penalty

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.

4th Circuit
Thursday, January 12, 2023
Article Tags
Insurance
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Monday, December 19, 2022
Article Tags
Insurance
Real Estate
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Thursday, December 15, 2022
Article Tags
Corporate Governance
Court Administration
Creditors' Committee
Business Reorganization
Insurance
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Tuesday, December 13, 2022
Article Tags
Claims
Corporate Governance
Court Administration
Creditors' Committee
Business Reorganization
Insurance
Retail
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Tuesday, December 13, 2022
Article Tags
Insurance
Real Estate
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