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Blog | DelCotto Law Group

Equitable Subordination and Recharacterization

October 13, 2015
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The doctrine of equitable subordination is based upon principles of equity, and allows a court to subordinate the claim of one creditor to the claims of other creditors. Section 510(c) of the Bankruptcy Code addresses equitable subordination of claims filed in bankruptcy cases. Subsection (c)(1) states […]

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Cure Periods for Assuming Executory Contracts and Leases

October 1, 2015
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Cure Periods for Assuming Executory Contracts and Leases

Section 365(b)(1) of the Code sets forth the requirements which a debtor must satisfy to assume an unexpired lease or executory contract and it specifically provides that:
“If there has been a default on an… unexpired […]

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Personal Liability on Trust Fund Taxes

September 1, 2015
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Employers are obligated under the Internal Revenue Code (“IRC”) to withhold federal income and social security taxes from the wages of their employees, and to hold such taxes in trust for the United States. See 26 U.S.C. §§ 3102, 3402, 7501. These withheld sums, often referred to […]

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Exclusive Solicitation Period in Chapter 11

August 28, 2015
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Extending the Exclusive Solicitation Period in Chapter 11 Bankruptcy

 

11 U.S.C. § 1121(c)(3) grants the debtor the exclusive right to obtain acceptance of a plan filed within the exclusivity period for the first 180 days following the date of the order for […]

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