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ABI Journal

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Latest Issue

July 2025

17 Articles

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Inside ABI July 2025

Legislative Highlights July 2025

Subchapter V Might Not Be So Bad: Subchapter V Tools from a Secured Creditor’s Perspective

Secured creditors' issues and tools in dealing with a debtor in subchapter V.

Benchnotes July 2025

Collection of recent bankruptcy opinions of note.

Bond, Surety Bond: Regulatory Financial Assurance in Environmentally Impactful Cases

Regulatory financial assurance requirements and treatment in bankruptcy matters.

Taxation Without Representation? Due Process and Limits on Revocation of the S-Corp Election for Chapter 7 Debtors

The Supreme Court recently reaffirmed the principle that the Due Process Clause requires that pass-through taxation not be arbitrary in Moore v. United States, 602 U.S. 572 (2024). However, owners of S corporations in chapter 7 bankruptcy are subject to pass-through taxation stemming from dispositions made by a chapter 7 trustee in a process which offers the owners almost no say. Bankruptcy courts have rejected attempts to revoke pass-through tax status as fraudulent transfers or stay violations. Does this create tension with the Due Process Clause?

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June 2025 Issue

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April 2025 Issue

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Feb 2025 Issue

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Jan 2025 Issue

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Dec 2024 Issue

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Oct 2024 Issue

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Sept 2024 Issue

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