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Issues of Importance to Financial Institutions Under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005  


Author:  Gary M. Kaplain.


Source: Volume 21, Number 01, September/October 2007 , pp.23-27(5)




Journal of Taxation and Regulation of Financial Institutions

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Abstract: 

A substantial number of provisions under the 2005 Act have generated interpretive challenges for courts, and, not surprisingly, unclear judicial authority to date. The changes in the 2005 Act are not merely of significance to the bankruptcy bar; tax lawyers must also take note of the changes, and how the courts interpret the new provisions.

Keywords: Business bankruptcy; financial contract provisions; forward contracts

Affiliations:  1: Howard Rice Nemerovski Canady Falk & Rabkin.

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