News & Analysis as of

Pass-Through Entities Debtors

Rivkin Radler LLP

Tax Distributions As Fraudulent Conveyances?

Rivkin Radler LLP on

The Calm Before? I’m confused. For better or worse, I’m pretty sure that I am not alone. Last week, in a letter addressed to the American people, forty-six of the fifty Republicans in the U.S. Senate indicated they...more

Miles & Stockbridge P.C.

Buyer Beware: S-Corp Status Can Be Revoked Anytime; Even in Bankruptcy

One of the best-known features of bankruptcy law is the automatic stay, which prevents a variety of actions to collect debts and to take possession or control of anything considered “property of the estate.” However, one...more

Farrell Fritz, P.C.

“Checking The Box” – For A Pass-through Entity In Bankruptcy?

Farrell Fritz, P.C. on

Tax and bankruptcy: “Can two divorced men share an apartment without driving each other crazy” or “Two great tastes that taste great together”? For years I have told my partners that there are two kinds of “codes”: those...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Potential New Tax Planning Opportunities for Financially Distressed Pass-Through Entities"

In a decision issued last week, the U.S. Court of Appeals for the Third Circuit held that a debtor’s qualified subchapter S subsidiary (QSub) status is not property of the bankruptcy estate. The Third Circuit’s opinion...more

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