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Results: 11-20 of 1,052

FAQ: recent developments in US law affecting pension and OPEB claims in restructurings (2015)
  • Latham & Watkins LLP
  • USA
  • June 15 2015

Pension plans generally provide for cash payments of retirement income to former employees of the plan sponsor or its affiliates.2 In contrast, OPEB


Third Circuit rules failure to appeal leaves union and its retirees without a remedy
  • Caplin & Drysdale, Chartered
  • USA
  • September 9 2014

On August 28, 2014, the Court of Appeals for the Third Circuit delivered a Stern admonition about the risk of failing to appeal when it ruled that a


Are inherited IRAs exempt in bankruptcy? Seventh Circuit says "No." Others say "yes."
  • Quarles & Brady LLP
  • USA
  • June 25 2013

In April, the Seventh Circuit Court of Appeals split with the Fifth Circuit - and other lower courts - on an issue at the intersection of bankruptcy


Court rejects CalPERS’ efforts to lift stay in San Bernardino case
  • Cadwalader Wickersham & Taft LLP
  • USA
  • January 2 2013

In a ruling predicted by the Restructuring Review Blog last month, Judge Meredith A. Jury of the U.S. Bankruptcy Court for the Central District of


Trump Taj Mahal and unite here union engaged in cold-war style brinksmanship
  • Roetzel & Andress
  • USA
  • December 15 2014

In a fascinating case of brinksmanship, Trump Entertainment, which owns Atlantic City's Trump Taj Mahal casino, filed for Chapter 11 bankruptcy


Court affirms HSA balance is not excluded from bankruptcy estate
  • Hodgson Russ LLP
  • USA
  • October 31 2013

The U.S. Bankruptcy Appellate Panel for the Eighth Circuit affirmed a lower court ruling that the funds in a debtor's Health Savings Account (HSA


California dreaming? CalPERS seeks payment in full of all pension obligations during pendency of San Bernardino’s Chapter 9 case
  • Cadwalader Wickersham & Taft LLP
  • USA
  • December 10 2012

California has seen a string of three Chapter 9 filings this year and faces a long line of distressed municipalities


Japanese parent liable for unfunded benefits in subsidiary employer’s plan
  • Haynes and Boone LLP
  • USA
  • October 25 2013

An employer that sponsors a single-employer defined benefit pension plan was acquired by a Japanese parent. The employer entered into bankruptcy and


Ninth Circuit rules that withdrawal liability may be discharged in bankruptcy
  • Trucker Huss APC
  • USA
  • November 1 2013

In a decision that comes as welcome news to some employers, the Ninth Circuit Court of Appeals recently ruled that an employer that incurred


Stockton, California, ruling: bankruptcy court powerless to prevent retiree benefit reductions by municipal debtor
  • Jones Day
  • USA
  • December 1 2012

Amid the economic hardships brought upon us by the Great Recession, the plight of cities, towns, and other municipalities across the U.S. has received a significant amount of media exposure