Trustees Creditors

News & Analysis as of

The Crummey trust: Keeping both the IRS and the creditors at bay is taking some fancy footwork

Since Crummey v. Commissioner was decided in 1968, the IRS has been making life difficult for the settlors of Crummey trusts. Only recently the parties again skirmished, this time over whether an in terrorem clause in the...more

The Small Business, Enterprise and Employment Act - Corporate restructuring and insolvency changes come into effect

Four important changes to the Insolvency Act 1986 (IA86) will come into force this week (26 May 2015). They do so without transitional provisions and so will apply automatically to existing corporate insolvency proceedings...more

Bill on Bankruptcy: US Airways Need a Merger More than AMR  [Video]

Aug. 15 (Bloomberg) -- The strength of the U.S. Justice Department's antitrust suit to block the merger between AMR Corp. and US Airways Group Inc. is the first topic on the video with Bloomberg Law's Lee Pacchia and...more

Bill on Bankruptcy: Supreme Court Cases Will Have Wide Impact [Video]

June 27 (Bloomberg) -- The two bankruptcy cases going before the U.S. Supreme Court in the term beginning in October are the first topics of conversation on the video with Bloomberg Law's Lee Pacchia and Bloomberg News...more

If You Will®: Short Takes on Estates, Taxes and Trusts - May 2013

"IF YOU WILL®: Short Takes on Estates, Taxes and Trusts” is a quarterly glance through an informal lens at selected news items, court decisions, legislative changes and/or important issues pertinent to estate planning. It is...more

Bill on Bankruptcy: MF Global Creditors Undeterred by Low Value  [Video]

Jan. 16 (Bloomberg) -- The low valuation creditors of MF Global Holding Ltd. put on their liquidating Chapter 11 plan isn't deterring the bond market where debt is being sold for roughly twice the predicted recovery for...more

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