White Paper

10 Pages
  • 10 Pages

Special Bankruptcy Rules - Section 382(1)(5)

 

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.

Download White Paper

More Program Information

Special Bankruptcy Rules - Section 382(1)(5)

Agenda

Download White Paper

More Program Information

Special Bankruptcy Rules - Section 382(1)(5)

Faculty

Dale Baringer

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
Download White Paper

More Program Information

Special Bankruptcy Rules - Section 382(1)(5)

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.