The Chapter 11 Gift Plan Strategy | Practical Law

The Chapter 11 Gift Plan Strategy | Practical Law

A Practice Note discussing Chapter 11 gift plans, including the origination and development of the gifting doctrine under In re SPM Manufacturing, Corp., the conflict between gift plans and the cramdown provisions of the Bankruptcy Code, and indicators of a successful gift plan. This Note also discusses the practical implications of the decision in In re DBSD, North America, Inc. and summarizes other notable decisions on gift plans.

The Chapter 11 Gift Plan Strategy

Practical Law Practice Note 1-517-1538 (Approx. 23 pages)

The Chapter 11 Gift Plan Strategy

by Practical Law Bankruptcy & Restructuring and Practical Law Finance
MaintainedUSA (National/Federal)
A Practice Note discussing Chapter 11 gift plans, including the origination and development of the gifting doctrine under In re SPM Manufacturing, Corp., the conflict between gift plans and the cramdown provisions of the Bankruptcy Code, and indicators of a successful gift plan. This Note also discusses the practical implications of the decision in In re DBSD, North America, Inc. and summarizes other notable decisions on gift plans.