Gain insight into the special bankruptcy rules for troubled businesses.
A separate and mutually exclusive set of limitations apply for ownership changes that occur in a Title 11 or similar proceeding. These rules are commonly referred to as the bankruptcy exception. According to section 382(l)(5)(A), these alternative limitations apply after an ownership change if the loss corporation was under the jurisdiction of a bankruptcy court immediately before the ownership change, and the corporation's shareholders and creditors own 50 percent (in vote and value) of the loss corporation's stock immediately after the ownership change. This white paper reviews this set of limitations in detail and discusses Pre- and Post-OBRA -93 Act Reduction of Attributes.
Agenda
Faculty
Dale Baringer
THE BARINGER LAW FIRM II, L.L.C.
- Has over 38 years of experience in the practice of law
- He is certified by the Louisiana State Bar Association as a specialist in the field of taxation
- Areas of emphasis in practice are in the fields of tax law (planning, business transactions, dispute resolution and tax litigation), securities law, bankruptcy law (with emphasis on representation of creditors, creditor committees, trustees and Chapter 11 work), corporate law, commercial and business litigation, corporate takeovers, business organizations, personal injury law, professional malpractice, mergers and acquisitions, employment law, ERISA litigation, life/accident and health insurance law, wills, trusts, estate planning, successions and estate administration
- Has trial experience in all federal district courts in Louisiana, many of the Louisiana state district courts, and the U.S. Tax Court
- Serves as owner and manager of Nationwide 1031 Exchange Professionals, L.L.C. and Nationwide E.A.T., L.L.C., which provide services as a like-kind exchange intermediary and exchange accommodation title holder, respectively, for IRC §1031 like-kind exchange transactions
- Frequent presenter of seminar programs in the fields of taxation, bankruptcy, business organizations, trial practice, ethics and professionalism
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