AFFAIRS OF STATE: The Duty to File Tax Returns under BAPCPA (citation: ABI Journal, Vol. XXV, No. 7, p. 10, September 2006) - Craig A. Gargotta

BANKRUPTCY BY THE NUMBERS: The Great Bankruptcy Rush of 2005 and its Aftermath: The View from Texas (citation: ABI Journal, Vol. XXV, No. 7, p. 34, September 2006) - Stephen W. Sather

BENCHNOTES: (citation: ABI Journal, Vol. XXV, No. 7, p. 6, September 2006) - Deborah D. Williamson and Thomas Rice

BEYOND THE QUILL: Judge Learned Hand, Please Help Them to Help Themselves: History is About to Replicate Itself (citation: ABI Journal, Vol. XXV, No. 7, p. 42, September 2006) - Jack Seward

CHAPTER 11 - "201": The Intersection of Chapter 11 and Antitrust (citation: ABI Journal, Vol. XXV, No. 7, p. 18, September 2006) - Prof. John D. Ayer, Michael L. Bernstein and Jonathan Friedland

CLERK COMMENTARY: Pro Bono Representation Helps Meet Needs of Pro Se Filers (citation: ABI Journal, Vol. XXV, No. 7, p. 44, September 2006) - Kathleen Farrell-Willoughby and Laura Brundage

CODE TO CODE: The "Reorganization Test" of ERISA §4041 Applies to Pension Plans in the "Aggregate" (citation: ABI Journal, Vol. XXV, No. 7, p. 26, September 2006) - Daniel J. Morse

CONSUMER CORNER: Avoidance of Transfers of Entireties Property - No Harm No Foul? (citation: ABI Journal, Vol. XXV, No. 7, p. 12, September 2006) - Thomas E. Ray

ENDOWMENT NEWS: (citation: ABI Journal, Vol. XXV, No. 7, p. 88, September 2006)

EUROPEAN UPDATE: The Risks of Using Pseudo-Foreign Corporations in Germany (citation: ABI Journal, Vol. XXV, No. 7, p. 30, September 2006) - Sandy Shandro

FEATURE: Contract Rejection Damages May Not Be Eligible for Setoff After All, Says Delta Court (citation: ABI Journal, Vol. XXV, No. 7, p. 1, September 2006) - Daniel W. Linna, Jr.

FEATURE: Curb Appeal: The Limits of Appellate Jurisdiction of Nonfinal Orders (citation: ABI Journal, Vol. XXV, No. 7, p. 38, September 2006) - Jeffrey Kurtzman

FEATURE: Deepening the Blows Against Deepening Insolvency? The Third Circuit's CitX Opinion and Post-CitX Opinions (citation: ABI Journal, Vol. XXV, No. 7, p. 24, September 2006) - Jo Ann J. Brighton

FEATURE: Real Estate Auctions Popular with Both Sellers and Bargain Hunters (citation: ABI Journal, Vol. XXV, No. 7, p. 16, September 2006) - Anthony Fitzgerald and Todd Wohl

FEATURE: Restructuring Opportunities and Challenges in Central and Eastern Europe (citation: ABI Journal, Vol. XXV, No. 7, p. 32, September 2006) - Adrian Doble

FEATURE: The Eurofood Decision of the European Court of Justice (citation: ABI Journal, Vol. XXV, No. 7, p. 46, September 2006) - Hon. Samuel L. Bufford

FROM THE PRESIDENT: A Look Back and Our Plans for the Future (citation: ABI Journal, Vol. XXV, No. 7, p. 86, September 2006) - Hon. Wesley W. Steen

INTENSIVE CARE: Does the Patient Care Ombudsman Statute Apply to Outpatient Facilities? (citation: ABI Journal, Vol. XXV, No. 7, p. 20, September 2006) - John Lucian

LAST IN LINE: Is the "Debtor-in-Possession" Not the "Debtor"? (citation: ABI Journal, Vol. XXV, No. 7, p. 14, September 2006) - Geoffrey S. Goodman and Derek L. Wright

LEGISLATIVE HIGHLIGHTS: Pension Reform Changes Airline and Credit Counseling Requirements (citation: ABI Journal, Vol. XXV, No. 7, p. 8, September 2006)

MEMBERS IN THE NEWS: (citation: ABI Journal, Vol. XXV, No. 7, p. 87, September 2006) - Courtney Reyers

ON THE EDGE: Keeping Up with Technology: Section 332 and the Consumer Privacy Ombudsman (citation: ABI Journal, Vol. XXV, No. 7, p. 28, September 2006) - John R. Clemency and Keriann M. Atencio

PRACTICE AND PROCEDURE: Repurchase Obligations under Mortgage Loan Sale Agreements: Protection from the Automatic Stay and Future Avoidance Actions (citation: ABI Journal, Vol. XXV, No. 7, p. 40, September 2006) - Bruce H. White, William L. Medford and Bryan L. Elwood

STRAIGHT AND NARROW: Side-Switching Without Informed, Written Consent Equals Disqualification (citation: ABI Journal, Vol. XXV, No. 7, p. 36, September 2006) - Kenneth M. Misken

THE INTERNATIONAL SCENE: The Treatment of Aircraft in Canadian Insolvency Proceedings (citation: ABI Journal, Vol. XXV, No. 7, p. 22, September 2006) - Rupert Chartrand and Tracy C. Sandler

VALUE AND CENTS: Attributes of an Effective Intangible-Asset Valuation Report (citation: ABI Journal, Vol. XXV, No. 7, p. 48, September 2006) - Robert F. Reilly

ABC UPDATE: Newly Certified Attorneys Pass Updated Exam (citation: ABI Journal, Vol. XXV, No. 6, p. 83, July/August 2006) - Michelle Sparacino

BENCHNOTES: (citation: ABI Journal, Vol. XXV, No. 6, p. 6, July/August 2006) - Deborah D. Williamson and Thomas Rice

CHAPTER 11 - "201": The Intersection of Chapter 11 and UCC Article 9 (citation: ABI Journal, Vol. XXV, No. 6, p. 20, August 2006) - George W. Kuney, Prof. John D. Ayer, Michael L. Bernstein and Jonathan Friedland

CLAIMS CHAT: Best Practices Identified: A Chat with the Claims, Noticing and Solicitation Agents: Helping Us Avoid Some Case Administration Landmines (citation: ABI Journal, Vol. XXV, No. 6, p. 34, July/August 2006) - Carrianne Basler and Michelle Campbell

CODE TO CODE: Equitable Powers of a Bankruptcy Court: Federal All Writs Act and §105 of the Code: Part II: §105 of the Bankruptcy Code (citation: ABI Journal, Vol. XXV, No. 6, p. 28, July/August 2006) - Michael D. Sousa

CONSUMER CORNER: A Penny Returned Is a Penny Earned: Who Gets the Money upon Conversion of a Chapter 13 Case to Chapter 7 Before Confirmation? (citation: ABI Journal, Vol. XXV, No. 6, p. 12, July/August 2006) - Kevin C. Gleason

ENDOWMENT NEWS: (citation: ABI Journal, Vol. XXV, No. 6, p. 91, July/August 2006) - Ann vom Eigen

EUROPEAN UPDATE: CoMI Gives Leg Up to Country of Registry (citation: ABI Journal, Vol. XXV, No. 6, p. 30, July/August 2006) - Sandy Shandro

EXECUTIVE DIRECTOR'S COLUMN: From the Director (citation: ABI Journal, Vol. XXV, No. 6, p. 86, July/August 2006) - Samuel J. Gerdano

FEATURE: Bankruptcy Practitioners, Get Your Guns: Haberbush and Sherwood Partners Set the Stage for a Showdown between the Code and State ABC Law (citation: ABI Journal, Vol. XXV, No. 6, p. 32, July/August 2006) - Mette H. Kurth and Theodore A. Cohen

FEATURE: Individual Chapter 11 Cases under BAPCPA (citation: ABI Journal, Vol. XXV, No. 6, p. 1, July/August 2006) - Hon. Paul W. Bonapfel

FEATURE: Post-Closing Demands for Mortgage-Related Fees Assessed During a Chapter 13 Plan: Part III: What Can Be Done? (citation: ABI Journal, Vol. XXV, No. 6, p. 18, July/August 2006) - Ryan W. Johnson

FEATURE: Second-Lien Financing: Part V: Who Gets What? (citation: ABI Journal, Vol. XXV, No. 6, p. 38, July/August 2006) - Mark Berman and Jo Ann J. Brighton

FEATURE: Section 365 of the Code: When Does Being in Possession Not Mean "in Possession?" (citation: ABI Journal, Vol. XXV, No. 6, p. 50, July/August 2006) - Arthur Steinberg and Scott I. Davidson

FEATURE: Supreme Court 2006: The Supremes Expand Bankruptcy Court Jurisdiction (citation: ABI Journal, Vol. XXV, No. 6, p. 48, July/August 2006) - Brian Hermann and Penny Dearborn

FEATURE: Supreme Court Decision May Enhance Federal Jurisdiction over Bankruptcy Sale Disputes (citation: ABI Journal, Vol. XXV, No. 6, p. 44, July/August 2006) - Brian C. Walsh

FEATURE: Third Circuit Says "No" to Double-Discounting (citation: ABI Journal, Vol. XXV, No. 6, p. 26, July/August 2006) - H. Joseph Acosta

FINANCIAL STATEMENTS: "DebtQuity": A Perspective on the Current Blur Between Debt and Equity (citation: ABI Journal, Vol. XXV, No. 6, p. 14, July/August 2006) - Michael A. Cavan

INTENSIVE CARE: Chicken Little Comes to Roost in Bankruptcy: Why §362(b)(28) Doesn't Mean the Sky Is Falling (citation: ABI Journal, Vol. XXV, No. 6, p. 22, July/August 2006) - Samuel R. Maizel and Rachel Caplan

LAST IN LINE: An Unrung Bell: Revocation of an Order Confirming a Reorganization Plan (citation: ABI Journal, Vol. XXV, No. 6, p. 16, July/August 2006) - David B. Wheeler

LEGISLATIVE HIGHLIGHTS: New IRS Determination Procedure Established; Financial Netting and Chapter 7 Fee Adjustment Moves Forward in the Legislative Process (citation: ABI Journal, Vol. XXV, No. 6, p. 8, July/August 2006) - Ann vom Eigen

LEGISLATIVE UPDATE: Individual Chapter 11 Cases after BAPCPA: Can You Still Close the Case Early? (citation: ABI Journal, Vol. XXV, No. 6, p. 10, July/August 2006) - Robert J. Landry, III

MEMBERS IN THE NEWS (citation: ABI Journal, Vol. XXV, No. 6, p. 87, July/August 2006)

NEWS AT 11: Setoff of Rejection Damages under §553: A Strained and Imaginative Interpretation? (citation: ABI Journal, Vol. XXV, No. 6, p. 36, July/August 2006) - Kenneth M. Misken

ON THE EDGE: Cherries Packed in Brine: Pitfalls for Debtor's Counsel under PACA (citation: ABI Journal, Vol. XXV, No. 6, p. 46, July/August 2006) - Jerald I. Ancel, Paul T. Deignan and Jeffrey J. Graham

PRACTICE AND PROCEDURE: Conceptualizing Claim Objections: Part II: "Books and Records" Revisited (citation: ABI Journal, Vol. XXV, No. 6, p. 42, July/August 2006) - Patrick A. Jackson

STRAIGHT AND NARROW: Protecting Professional Fees from Disgorgement: Obtaining Carve-Outs from Secured Creditors to Safeguard Against Uncertainties: Part II (citation: ABI Journal, Vol. XXV, No. 6, p. 40, July/August 2006) - Judith Greenstone Miller

THE INTERNATIONAL SCENE: A Tale of Two Proceedings: "Turnabout Is Fair Play" in the Yukos U.S. Bankruptcy Cases (citation: ABI Journal, Vol. XXV, No. 6, p. 24, July/August 2006) - Kurt A. Mayr

VALUE AND CENTS: The Misuse of Standards of Practice in Valuation Litigation (citation: ABI Journal, Vol. XXV, No. 6, p. 52, July/August 2006) - Leslie H. Miles, Jr.

AFFAIRS OF STATE: Challenging the "Lake Woebegon Syndrome": What Hath Congress Wrought with KERPs? (citation: ABI Journal, Vol. XXV, No. 5, p. 12, June 2006) - Karen Cordry and Zachary Mosner

BENCHNOTES: (citation: ABI Journal, Vol. XXV, No. 5, p. 6, June 2006) - Deborah D. Williamson and Thomas Rice

CLAIMS CHAT: Savvy Claims Purchasers Must Avoid Pitfalls (citation: ABI Journal, Vol. XXV, No. 5, p. 26, June 2006) - Carrianne Basler and Michelle Campbell

CODE TO CODE: Equitable Powers of a Bankruptcy Court: Federal All Writs Act and §105 of the Code: Part I (citation: ABI Journal, Vol. XXV, No. 5, p. 38, June 2006) - Michael D. Sousa

CONSUMER CORNER: Student Loan Dischargeability: Recent Cases under §523(a)(8) Set High Bar for Debtors (citation: ABI Journal, Vol. XXV, No. 5, p. 14, June 2006) - Catherine E. Bauer

ENDOWMENT NEWS: (citation: ABI Journal, Vol. XXV, No. 5, p. 88, June 2006)

EUROPEAN UPDATE: The Implementation of the UNCITRAL Model Law on Cross-Border Insolvency in Great Britain (citation: ABI Journal, Vol. XXV, No. 5, p. 30, June 2006) - Sandy Shandro

EXECUTIVE DIRECTOR'S COLUMN: From the Director (citation: ABI Journal, Vol. XXV, No. 5, p. 83, June 2006) - Samuel J. Gerdano

FEATURE: Consenting to a Relief Order Bars Trustee from Later Substantive Consolidation (citation: ABI Journal, Vol. XXV, No. 5, p. 32, June 2006) - Daniel W. Sklar

FEATURE: Post-Closing Demands for Mortgage-Related Fees Assessed During a Chapter 13 Plan: Part II (citation: ABI Journal, Vol. XXV, No. 5, p. 18, June 2006) - Ryan W. Johnson

FEATURE: Second-Lien Financings: Good, Bad and Ugly (citation: ABI Journal, Vol. XXV, No. 5, p. 1, June 2006) - Mark Berman and Jo Ann J. Brighton

Inside ABI: 25th Anniversary Reflections: ABI World - How It Began (citation: ABI Journal, Vol. XXV, No. 5, p. 80, June 2006) - John D. Penn

INSURANCE ISSUES: Equitas Re: Shortchanging of Corporate America Made Easy: Part II (citation: ABI Journal, Vol. XXV, No. 5, p. 22, June 2006) - Richard J. Astor

INTENSIVE CARE: Hospitals Face New Financial Threat of Charity Care Legislation (citation: ABI Journal, Vol. XXV, No. 5, p. 28, June 2006) - Harold L. Kaplan and Linda S. Moroney

LAST IN LINE: Representation of Small-Business Concerns on Creditors' Committees (citation: ABI Journal, Vol. XXV, No. 5, p. 20, June 2006) - Jonathan Brand

LEGISLATIVE HIGHLIGHTS: Is the FAIR Act Fair to Companies Trying to Reorganize? (citation: ABI Journal, Vol. XXV, No. 5, p. 8, June 2006) - Ann vom Eigen

LEGISLATIVE UPDATE: Discharge of Unfiled Taxes under BAPCPA: No More "Super" Discharge? (citation: ABI Journal, Vol. XXV, No. 5, p. 10, June 2006) - Stephen B. Kass and Alina N. Solodchikova

LIEN ON ME: If the Name Is Bubba, You'd Better Spell It Right (citation: ABI Journal, Vol. XXV, No. 5, p. 24, February 2006) - John K. Pearson and J. Scott Pohl

MEMBERS IN THE NEWS (citation: ABI Journal, Vol. XXV, No. 5, p. 81, June 2006) - Courtney Reyers

NEWS AT 11: True Lease or Disguised Financing? The "State" of the Law (citation: ABI Journal, Vol. XXV, No. 5, p. 34, June 2006) - Daniel J. Carragher

ON OUR WATCH: USTP's Top Priority: Making Bankruptcy Reform Work (citation: ABI Journal, Vol. XXV, No. 5, p. 16, June 2006) - Clifford J. White III

ON THE EDGE: Involuntary Terminations of Pension Plans under ERISA Are Non-core Matters (citation: ABI Journal, Vol. XXV, No. 5, p. 36, June 2006) - Daniel J. Morse and Kristin K. Going

PRACTICE AND PROCEDURE: Conceptualizing Claim Objections: Part I: The Fed. R. Civ. P. 56 Analogy (citation: ABI Journal, Vol. XXV, No. 5, p. 42, June 2006) - Patrick A. Jackson

STRAIGHT AND NARROW: Protecting Professional Fees from Disgorgement: Obtaining Carve-Outs from Secured Creditors: Part I (citation: ABI Journal, Vol. XXV, No. 5, p. 40, June 2006) - Judith Greenstone Miller

SUGGESTED READING: Fleshmarket Alley (citation: ABI Journal, Vol. XXV, No. 5, p. 44, June 2006) - Romaine S. Scott III

VALUE AND CENTS: Intellectual Property Considerations in Pharmaceutical Industry Valuations (citation: ABI Journal, Vol. XXV, No. 5, p. 46, June 2006) - Robert F. Reilly

AFFAIRS OF STATE: What's Left of Sovereign Immunity after Katz? (citation: ABI Journal, Vol. XXV, No. 4, p. 10, May 2006) - Joseph J. Bellinger, Jr. and Matthew G. Summers

BENCHNOTES: (citation: ABI Journal, Vol. XXV, No. 4, p. 6, May 2006) - Deborah D. Williamson and Thomas Rice

BEYOND THE QUILL: Telephonic Court Appearances Reduce Litigation Costs the Easy Way (citation: ABI Journal, Vol. XXV, No. 4, p. 34, May 2006) - Robert V. Alvarado, Jr. and Mark S. Wapnick

CLAIMS CHAT: What Practitioners Should Know about Class Actions that Are Not Certified Pre-petition (citation: ABI Journal, Vol. XXV, No. 4, p. 26, May 2006) - Michelle Campbell, Carrianne Basler and Kerri A. Lyman

CLERK COMMENTARY: A Preview of Our Coming Attractions: Valuable Enhancements to the Bankruptcy Court's CM/ECF (citation: ABI Journal, Vol. XXV, No. 4, p. 36, May 2006) - Susan M. Thurston

CODE TO CODE: The Unsuspecting Fiduciary: The Curious Case of PACA and Personal Liability (citation: ABI Journal, Vol. XXV, No. 4, p. 32, May 2006) - Nicole Leonard

CONSUMER CORNER: The "Hanging Paragraph" and Cramdown: 11 U.S.C. §§1325(a) and 506 after BAPCPA (citation: ABI Journal, Vol. XXV, No. 4, p. 18, May 2006) - Timothy D. Moratzka

DIRECTOR'S COLUMN: From the Director (citation: ABI Journal, Vol. XXV, No. 4, p. 71, May 2006) - Samuel J. Gerdano

ENDOWMENT NEWS: (citation: ABI Journal, Vol. XXV, No. 4, p. 75, May 2006)

EUROPEAN UPDATE: Insolvency of Corporate Groups: French Approach to the EU Regulation Adopts U.K. View of COMI (citation: ABI Journal, Vol. XXV, No. 4, p. 30, May 2006) - Sandy Shandro

FEATURE: Fifth Circuit Adopts "Actual" Test in Handling Exception to Ipso Facto Provisions (citation: ABI Journal, Vol. XXV, No. 4, p. 1, May 2006) - Evan C. Hollander

FEATURE: Nondebtor Releases in Reorganization Plans: Still Viable or a Thing of the Past in 2d Circuit? (citation: ABI Journal, Vol. XXV, No. 4, p. 16, May 2006) - Menachem O. Zelmanovitz

FEATURE: Post-Closing Demands for Mortgage-Related Fees Assessed During a Chapter 13 Plan: Part I (citation: ABI Journal, Vol. XXV, No. 4, p. 24, May 2006) - Ryan W. Johnson

FROM THE PRESIDENT: President's Column (citation: ABI Journal, Vol. XXV, No. 4, p. 68, May 2006) - John D. Penn

INSURANCE ISSUES: Equitas Re: Shortchanging of Corporate America Made Easy: Part I (citation: ABI Journal, Vol. XXV, No. 4, p. 22, May 2006) - Richard J. Astor

LAST IN LINE: Applicability of the Earmarking Defense to a Preference Action (citation: ABI Journal, Vol. XXV, No. 4, p. 20, May 2006) - Paul A. Rogers

LEGISLATIVE HIGHLIGHTS: Were Chapter 11 Fees Increased? (citation: ABI Journal, Vol. XXV, No. 4, p. 8, May 2006) - Ann vom Eigen

MEMBERS IN THE NEWS - Courtney Reyers

NEWS AT 11: Second-Lien Financings: Part III: The Good, the Bad and the Ugly: Atkins - the Good (citation: ABI Journal, Vol. XXV, No. 4, p. 14, April 2006) - Jo Ann J. Brighton and Mark N. Berman

ON THE EDGE: Corporate Governance after Reorganization: Do Those with the Gold Make the Rules? (citation: ABI Journal, Vol. XXV, No. 4, p. 12, May 2006) - Thomas D. Goldberg

PRACTICE AND PROCEDURE: Section 522's Hidden Threat to Secured Creditors: There Goes Your Equity Cushion (citation: ABI Journal, Vol. XXV, No. 4, p. 28, May 2006) - Bruce H. White and William L. Medford

SUGGESTED READING: Corporate Recovery: Managing Companies in Distress (citation: ABI Journal, Vol. XXV, No. 4, p. 40, May 2006) - Reviewed by Patrick A. Jackson

TURNAROUND TOPICS: Everyone Loves Found Money: Maximizing Recovery Using "Found-Money Assets" (citation: ABI Journal, Vol. XXV, No. 4, p. 38, May 2006) - David Linn

VALUE AND CENTS: Understanding FMV in Bankruptcy (citation: ABI Journal, Vol. XXV, No. 4, p. 42, May 2006) - Stephen Kempainen, Dr. Israel Shaked and Dr. Allen Michel