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Full-Text Articles in Law
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 …
Liquidation-Reincorporation: A Sensible Approach Consistent With Congressional Policy, Glenn P. Schwartz
Liquidation-Reincorporation: A Sensible Approach Consistent With Congressional Policy, Glenn P. Schwartz
University of Miami Law Review
No abstract provided.
Section 356(A)(2): A Study Of Uncertainty In Corporate Taxation, William J. Rands
Section 356(A)(2): A Study Of Uncertainty In Corporate Taxation, William J. Rands
University of Miami Law Review
Section 356(a)(2) of the Internal Revenue. Code requires the recipient of boot in a corporate reorganization to treat any gain recognized as a dividend, if the reorganization "has the effect of the distribution of a dividend." This article examines the conflicting interpretations of this section and offers suggested changes in the law. The article also reviews the performance of all three branches of government in developing tax law.