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Blog | DelCotto Law Group

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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Congratulations Amelia!

August 26, 2015
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We are pleased to announce Amelia Martin Adams has been named the executive director of the Kentucky Bar Foundation and Kentucky IOLTA Fund.

Amelia had been an associate with our firm since her admission to the Kentucky bar in 2009, after having previously clerked for us while attending […]

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Patient Care Ombudsman

August 18, 2015
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The  Appointment of Patient Care Ombudsman
Congress added several provisions to the Bankruptcy Code in 2005 that were intended to protect patients’ interests in bankruptcies involving health care businesses by mandating that the court appoint a patient care ombudsman (“PCO”) or “patient advocate.” Such appointment is limited to […]

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