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‘Close Nexus’ Test Doesn’t Apply to Liquidating Trusts After Confirmation

‘Conceivable effect’ test for ‘related to’ jurisdiction continues to apply to liquidating trusts after confirmation of a chapter 11 plan.
Court: 

Location of Assets in the U.S. Doesn’t Defeat COMI in the Cayman Islands

Madoff feeder fund allowed to conduct primary liquidation in the Cayman Islands.

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