Drafting plans of reorganization and disclosure statements.

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DRAFTING DISCLOSURE STATEMENTS AND CHAPTER 11 PLANS Harley E. Riedel Stichter, Riedel, Blain & Prosser, P.A. The construction of a plan of reorganization is more of an art than a science. Because there are relatively few absolute rules with respect to what a plan of reorganization must A.

Plans of reorganization are frequently File Size: KB. DISCLOSURE STATEMENT AND PLAN OF REORGANIZATION Chapter 11 (Small Business) OVERVIEW: The debtor may file a reorganization plan at any time, including a contested involuntary case.

During the first days of the case, only the debtor can. • Negotiating and drafting plans of reorganization and disclosure statements; • Negotiating and drafting all documents necessary to memorialize workout agreements.

Corporate restructuring attorneys are also well versed in the Uniform Commercial Code. Drafting appellate briefs for the Court of Appeals or Bankruptcy Appellate Panel; Negotiating and prosecuting all aspects of claims resolution; Presentation of evidence and witnesses at any trials related to contested proceedings such as hearings to approve the disclosure statement and to confirm a plan of reorganization/5(29).

The following is a nonexclusive list of items that should be included in a disclosure statement: A background concerning the debtor’s company and the events preceding the bankruptcy; A description of the Chapter 11 case; A summary of the Chapter 11 plan; An explanation of risk factors related to the plan; Provisions detailing any securities laws matters related to the plan.

The disclosure statement and plan process is the heart of the reorganization process under Chapter Generally, the debtor or proponent of a plan must file and get court approval of a written disclosure statement before there can be a vote on the plan of reorganization.

Plans of Reorganization and/or Liquidation, Disclosure Statements and Related Documents from Bankruptcy Cases Under Chapters 9, 11, 12 and 15 of the United States Bankruptcy Code. (a) Identification of Plan.

Every proposed plan and any modification thereof shall be dated and, in a chapter 11 case, identified with the name of the entity or entities submitting or filing it. (b) Disclosure Statement.

In a chapter 9 or 11 case, a disclosure statement under § of the Code or evidence showing compliance [ ]. The reorganization provisions of the Internal Revenue Code, located primarily in Secs.andallow a variety of tax-free transactions in the form of combinations, divisions, and recapitalizations.

It is extremely important to document that the correct procedures have been followed. DISCLOSURE IN CHAPTER 11 REORGANIZATIONS: THE PURSUIT OF CONSISTENCY AND CLARITY The Bankruptcy Reform Act of requires any party filing a plan of debtor reorganization to include a statement disclosing "ad-equate information" about the debtor to the voting creditors.2 This new disclosure scheme replaces the troublesome scheme available.

SMALL BUSINESS DEBTOR’S COMBINED PLAN OF REORGANIZATION [OR LIQUIDATION] AND DISCLOSURE STATEMENT This Combined Plan of Reorganization and Disclosure Statement is presented to you to inform you of the proposed Plan for restructuring the debt [or liquidating the assets] of [Debtor], and to seek your vote to accept the Size: 84KB.

reorganization (the "Plan") and related disclosure statement ("Disclosure Statement") with the United States Bankruptcy Court for the Southern District of New York, White Plains.

The Plan outlines a proposed path to strengthen the Company's balance sheet, increase its financial flexibility, and position it for long-term success.

A disclosure statement regarding a proposed Chapter 11 plan is necessary to help stakeholders evaluate whether the plan is appropriate. Among other things, the statement should include a. Idaho ) (imposing sanctions when party distributed unapproved disclosure statement and reorganization plan to debtor's entire creditor body); In re Apex Oil Co., B.R.

at ("[S]oliciting party may react to and present contrary views regarding the court-approved disclosure statement, but may not present or suggest an alternative plan. advised and encouraged to read this Disclosure Statement and the Plan in its entirety before voting to accept or reject the Plan.

The Plan summary and statements made in this Disclosure Statement are qualified in its entirety by reference to the Plan (a copy of which accompanies this. Disclosures Regarding Forward-Looking Statements.

National Fuel Gas Company is including the following cautionary statement in this corporate website to make applicable and take advantage of the safe harbor provisions of the Private Securities Litigation Reform Act of for any forward-looking statements made by, or on behalf of, the Company.

Without business disclosure statements, many of us would probably be a lot less capable of understanding where our money is going when we buy a house or a car or open a bank account. I cannot imagine trying to do any sort of business with large sums of money in the times, which really were not even that long ago in many places, where there were.

Collier on Bankruptcy is the benchmark bankruptcy treatise, written and edited by leading scholars and practitioners. Long recognized as the most authoritative and comprehensive single source of bankruptcy law information, Collier on Bankruptcy 16th Edition is indispensable for any firm with a Price: $ More than 25 chapters provide a wealth of sample forms, drafting guidance and expert legal commentary to assist in the fundamental, and often time-consuming, task of document drafting.

If you have a subscription, you can access this publication online. You can also purchase the publication on the Lexis Store in book format or on CD. The statement of cash flows is a central component of an entity’s financial statements.

Potentially misunderstood and often an afterthought when financial statements are being prepared, it provides key information about an entity’s financial health and its capacity to generate cash. The underlying principles in TopicStatement of Cash. THIS MERGER AGREEMENT AND PLAN OF REORGANIZATION (this “Agreement”), dated as of J (the “Execution Date”), is entered into by and among Cardo Medical, LLC, a California limited liability company (“Cardo”),Inc., a Delaware corporation (“Parent”), and Cardo Acquisition, LLC, a California limited liability company, which is a wholly owned Subsidiary.

DISCLOSURE STATEMENT and PLAN OF REORGANIZATION CHAPTER 11 (NON-SMALL BUSINESS) OVERVIEW: The debtor may file a reorganization plan at any time, including a contested involuntary case. During the first days of the case, only the debtor can file a plan (unless that time is reduced or extended).

Published on 05/30/ Comments. Disclosure Statement for Chapter 11 Plan of Reorganization Proposed by the Roman Catholic Bishop of Great Falls, Montana dated Rev. Proc. contains the revised guidance for on IRS no-rule areas.

Section (50) of Rev. Proc. provides that the IRS will still not issue a letter ruling about whether a transaction qualifies under Sec. for nonrecognition treatment or whether it constitutes a corporate reorganization within the meaning of Sec.

In addition, Section (53) of Rev. Proc. Plan and Disclosure Statement. Subject to Sectionthe Company shall authorize, execute, file with the Bankruptcy Court and seek confirmation of, a Chapter 11 Plan (and a related disclosure statement (the "Disclosure Statement")) the terms of which are consistent with this Agreement, the Support Agreement, the Form of Plan and with such other terms that, to the extent they have a material.

Tops Markets, LLC announced Friday that it has filed a Plan of Reorganization and a related Disclosure Statement with the United States Bankruptcy Court for the Southern District of New York. The plan incorporates the company’s court-approved agreements with its unions and is supported by certain of the company’s senior secured lenders that.

THIS AGREEMENT AND PLAN OF MERGER AND REORGANIZATION (this “Agreement”) is made and entered into as of Febru (the “Agreement Date”), by and among Facebook, Inc., a Delaware corporation (“Parent”), Rhodium Acquisition Sub II, Inc., a Delaware corporation and a wholly owned (in part directly and in part indirectly) subsidiary of Parent (“Acquirer”), Rhodium Merger Sub.

Don’t rely on the disclosure document alone to understand your contract. Read all of your contract carefully. Show your contract and this disclosure document to an advisor, like a lawyer or an accountant.” ”Buying a franchise is a complex investment.

The information in this disclosure document can help you make up your mind%(4). Sample disclosure statements CE providers can use to notify participants of a financial or non-financial relationship to the product.

Many of the concepts I'm presenting today are from my book and test. I do benefit financially from royalty payments from the sale of these products.

I'm also a member of the board of directors for the. Other Judges in the District of Delaware have approved combined hearings on the approval of disclosure statements and the confirmation of chapter 11 plans in non-small business and non-prepacked cases prior to the enactment of the rule. See, e.g., In re Hipcricket, Inc.

General Information Guide Reorganizations and Realignments mission and functional statements needed for consideration and approval of Reorganizations and Realignments.

Charts and supporting documents must be submitted with both Reorganization and Realignment Plans. The agency taking the action must prepare and submit toFile Size: KB.Financial Reporting and Disclosure Management For Dummies is the Wiley guide to smarter disclosures.

This e-book is sure to help you – and your company – optimize your financial reporting processes and experience the strategic benefit of best-in-class disclosures. Published May I have a Disclosure policy on my site and you can easily get one for yours too.

Go to and do the easy little policy generator! Another site that you might find helpful is It has examples of posts and the various disclosure statements that go with them!