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Full Description
"The 2004 Cumulative Supplement" includes the following: revised bankruptcy forms; description of recent decisions by bankruptcy courts, bankruptcy appeals panels, district courts, circuit courts, and the Supreme Court dealing with bankruptcy and business restructurings; and discussion of the impact of Chapter 11 on SEC reporting.
Contents
Note to the Reader: Sections not in the main bound volumes are indicated by "(New)" after the title. Material new to or modified in this supplement is indicated by an asterisk () in the left margin in the contents and throughout the supplement. Volume One: Practice and Procedure. PART ONE: BANKRUPTCY AND INSOLVENCY ENVIRONMENT. 1 Accountant's Role in Perspective. Topical Overview. 1.7 Alternatives Available to a Financially Troubled Business. (e) Chapter 13 Adjustment of Debts of an Individual with Regular Income. Professional Certification. 1.18 Certified Insolvency and Restructuring Advisor (CIRA). (b) Requirements for Certification. 2 Economic Causes of Business Failure. Definition of Successful and Unsuccessful Business. 2.3 Business Failure Statistics. Causes of Financial Difficulty. 2.5 Size of Business Failures. 2.11 Inside Underlying Causes. (a) Overextension of Credit. PART TWO: LEGAL ASPECTS OF BANKRUPTCY AND INSOLVENCY PROCEEDINGS. 5 Nature of Bankruptcy and Insolvency Proceedings. Historical Origin. 5.4 Current Bankruptcy Statistics. Provisions Common to All Proceedings. 5.18 Bankruptcy Courts. 5.21 Commencement of Cases. (b) Involuntary. 5.22 Filing and Quarterly Fees. 5.26 Adequate Protection. 5.27 Automatic Stay. 5.28 Use of the Estate's Property. 5.29 Executory Contracts and Leases. (a) Assumption and Assignment. (b) Meaning of "Sixty--Day" Assumption. (d) Lease Rejection. (f) Employment Contracts. (g) Rents Prior to Rejection of Lease. 5.30 Utility Service. 5.31 Allowance of Claims or Interests. (a) Secured Claims. 5.32 Expense of Administration. (a) Critical Vendors (New). 5.33 Priorities. 5.34 Exemptions. 5.36 Property of the Estate. (b) Pensions. 5.38 Reclamation. 5.39 Preferences. (a) Insolvency. (b) Determination. (c) Insider Guarantee. (d) Exceptions. 5.40 Fraudulent Transfers. (c) Meaning of Transfer. (d) Reasonable Equivalent Value. 5.41 Postpetition Transfers. 5.43 Setoffs. Chapter 7 Liquidation. 5.49 Liquidation of Assets. 6 Rehabilitation Proceedings under the Bankruptcy Code. Operating under Chapter 11. 6.6 Creditors' and Equity Holders' Committees. (a) Creditors' Committee. 6.7 Appointment or Election of Trustee. 6.8 Appointment of Examiner. 6.14 Obtaining Credit. (c) Other Issues. 6.15 Claims and Interests. (a) Application of OID to Debt Exchanges. (c) Rejection of Collective Bargaining Agreements. Developing the Plan. 6.19 Classification of Claims. 6.20 Claim Subordination. (a) Contractual Subordination. 6.20A Reclassification of Debt as Equity (New). 6.21 Secured Claim Classification. 6.23 Content of the Plan. 6.24 Permissible Provisions. 6.25 Impairment of Claims. 6.26 Disclosure Statement. Confirmation of the Plan. 6.31 Best Interest of Creditors. 6.32 Priority Treatment. 6.33 Feasibility. 6.34 Cramdown. (a) Modification of Secured Claims. (d) Value Exception. Postconfirmation. 6.36 Impact. 6.39 Postconfirmation Recovery. 6.42 Conversion to Chapter 7. 6.42 Conversion to Chapter 7 or Dismissal. 7 Retention of the Accountant and Fees. Retention of the Accountant. 7.7 Affidavit of Proposed Accountant. (c) Indemnification (New). Determination of Accountant's Fees. 7.20 Compensation Must Be Approved by the Court. 7.21 Factors to Consider When Estimating Fees. Petition for Fee Allowance. 7.25 Court Discretion in Ruling on Fees. PART THREE: AUDITING PROCEDURES AND REPORTS. 13 Financial Reporting during Bankruptcy. Form and Substance of Financial Statements. 13.10A SEC Reporting in Chapter 11 (New). (a) The Authoritative Documentation. (b) Deferred or Permanent Relief. (c) Who's Done What? (d) Other Observations. (e) Conclusion. 14 Reporting Results of the Plan. Chapter 11. 14.3 Allocation of Reorganization Value. (a) Asset Values. (d) Net Operating Loss. 14.5 Recording the Adoption of Fresh--Start Reporting. 14.6 Deferred Taxes. 15 Reporting on an Insolvent Company. 15.1 Introduction. Litigation Services. 15.2 Application of Litigation Services to Bankruptcy. 15.3 Disclosure Requirements. 15.4 Operating Reports. 15.6 Financial Projections. Reporting on a Liquidation of the Debtor. 15.26 Introduction. 16 Tax Awareness. Notification of Proceedings and Filing of Returns. 16.2 Notice to Governmental Agencies. Administrative Aspects of Taxes. 16.37 Tax Priorities. (a) Administrative Expenses. (b) "Involuntary Gap" Claims. (c) Prepetition Wages. (e) Income and Gross Receipts Taxes. (f) Property Taxes. 16.45 Tax Procedures. APPENDIX B: FEDERAL RULES OF BANKRUPTCY PROCEDURE. Volume Two: Forms and Exhibits. PART THREE: ACCOUNTING SERVICES. 6 Rehabilitation Proceedings under the Bankruptcy Code. 6.11 Plan of Reorganization: American Rice. 6.11A Plan of Liquidation (New). PART FOUR: AUDITING PROCEDURES AND REPORTS. 14 Reporting Results of the Plan. 14.4 Note That Fresh--Start Reporting Does Not Apply: Medical Technology Systems, Inc. 14.5 Excerpts From Form 10--K Dealing with Goodwill and Restructuring for 90--7: eNucleus (New). 14.6 Note That Negative Goodwill Exists: Woodworkers Warehouse, Inc. (New). 15 Reporting on an Insolvent Company. 15.7A Statement of Net Assests in Liquidation (New). APPENDIX A OFFICIAL BANKRUPTCY FORMS. SECTION INDEX. CASE INDEX. INDEX.
