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Full-Text Articles in Law
The Amalgamating Reorganization Provisions: The Asymmetry In Treatment Of Forward And Reverse Triangular Mergers And Other Problems, Tad Ravazzini
The Amalgamating Reorganization Provisions: The Asymmetry In Treatment Of Forward And Reverse Triangular Mergers And Other Problems, Tad Ravazzini
Golden Gate University Law Review
This comment will discuss the amalgamating reorganizations generally (types A through C as well as some D's) and, specifically, triangular reorganizations. This comment will first provide an overview of the general requirements of the amalgamating reorganization provisions. It will then continue to the following topics: (1) a discussion of the Code's triangular reorganization provisions, giving attention to both forward and reverse triangular mergers; (2) an analysis of the asymmetry in treatment of triangular mergers based on whether they take the form of a forward or reverse triangular merger; (3) an exploration of the Congressional desire for tax-parity among the reorganization …
Collective Bargaining Agreements In Corporate Reorganizations, Andrew B. Dawson
Collective Bargaining Agreements In Corporate Reorganizations, Andrew B. Dawson
Articles
Congress enacted § 1113 to the Bankruptcy Code in 1984 in order to establish a standard for the rejection of Collective Bargaining Agreements. But the statute's ambiguous language has caused a split between the Second and Third Circuits, and has precipitated a lengthy academic debate largely centered on the interpretation of one word: "necessary." This debate has focused on proper statutory interpretation as well as deeper concerns regarding the policy goals behind the Bankruptcy Code. The present study reports data that indicate that the different interpretations are irrelevant in practice. No matter how "necessary" is defined, the result is always …