What is a hedged executory contract? A “hedged executory contract” is another type of transaction that is eligible for integration under Code Section 988(d). A hedged executory contract results when a ...

Whether a contract is "executory" such that it can be assumed, rejected, or assigned in bankruptcy is a question infrequently addressed by the circuit courts of appeals. The U.S. Court of Appeals for ...

Hear Judge Harner interview the leading bankruptcy scholar on executory contracts, Prof. Jay Westbrook, as he explains and “demystifies” them. This program was recorded on April 20th, 2018. Prof. Jay ...

Most businesses are (reluctantly) required to deal with customers, suppliers and counterparties to agreements that enter bankruptcy proceedings, yet there is a great lack of knowledge as to how the ...

On May 25, the Second Circuit upheld the New York district court's decision concluding that certain midstream gathering agreements were executory contracts, subject to rejection in a bankruptcy ...

Exchange-traded notes (ETNs) are structured either as debt securities or prepaid executory contracts, and that makes a critical difference in tax treatment. “The tax treatment of ETNs is often ...

No matter how talented and intelligent you are, your job security is only as strong as your employer's financial condition. Even with a rock solid employment contract, it's possible to lose your job ...

In Lewis Bros Bakeries Inc v Interstate Brands Corp, a case originating out of bankruptcy court, the US Court of Appeals for the Eighth Circuit has affirmed the bankruptcy court’s finding that a ...

Although lots of contracts are filled with mind-bending legal gibberish, there's no reason why this has to be true. For most contracts, legalese is not essential or even helpful. On the contrary, the ...

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