August 2009
Pension Plan Termination Premiums in BankruptcyAre They ‘Claims?’
By Adam H. Friedman and Michelle K. Marck
In a case of timely significance, the Second Circuit Court of Appeals has recently ruled that pension plan termination premiums are not "claims" subject to being discharged under a Chapter 11 plan, but rather, must be paid in full upon emergence from bankruptcy.
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