AFFAIRS OF STATE: The Earned Income Tax Credit (EITC) and "Head of Household" Status: Tax Benefits or Compliance Burdens? - Craig A. Gargotta
BANKRUPTCY BY THE NUMBERS: Be It Ever So Humble, There's No Place Like Home - Ed Flynn and Gordon Bermant
Benchnotes - Deborah D. Williamson and Ronald Hornberger
CHAPTER 11 - "101": The Life Cycle of a Chapter 11 Debtor Through the Debtor's Eyes: Part I - Prof. John D. Ayer, Michael Bernstein and Jonathan Friedland
CONSUMER CORNER: The Sad State of Mortgage Service Providers - Henry E. Hildebrand III
DIRECTOR'S COLUMN: From the Director - Samuel J. Gerdano
FEATURE ARTICLE: Creativity and Section 1129(a): Confirmation of Administratively Insolvent Debtor - Andrew I. Silfen and Leah M. Eisenberg
FINANCIAL STATEMENTS: The Case Against "Critical Vendor" Motions - Robert A. Morris
LAST IN LINE: Analyzing Credit Insurance: The Devil Is in the Details - Lisa S. Gretchko
LEGISLATIVE HIGHLIGHTS: FCC Seeks Revenge after NextWave Ruling
LEGISLATIVE UPDATE: Bankruptcy Cases on the Supreme Court's October Term - Prof. Marianne B. Culhane
Members in the News
NEWS AT 11: Real Property Transfers and Bankruptcy Tax Exemptions: In re Hechinger and 11 U.S.C. Section 1146(c) - David B. Stratton
ON OUR WATCH: U.S. Trustee Program Expands Training Opportunities - Steve Goldring
ON THE EDGE: The Many faces of Directors' Fiduciary Duties - Gary W. Marsh
PRACTICE & PROCEDURE: Avoidance Powers Under Section 544 of the Bankruptcy Code: In Whose Shoes Are You Standing? - Bruce H. White and William L. Medford
SIGNED, SEALED & DELIVERED: Using the Doctrine of Abstention to Protect Your Consensual Restructuring - Anup Sathy, Jason A. Cohen, Melissa B. Jacoby and Matthew N. Kleiman
THE INTERNATIONAL SCENE: Principles of European Insolvency Law - Prof. Bob Wessels
TOXINS-ARE-US: The Fairness in Asbestos Injury Resolution Act of 2003: Is It a FAIR Act? - John W. Ames and Andrew D. Stosberg
TURNAROUND TOPICS: Sales Forecasting in Distressed Situations - Chris Blacker and Rob Rakowski
VALUE & CENTS: The Use of M&A Transactions in Bankruptcy Valuations: Reasons Why Acquirers Overpay: Part I - Robert F. Reilly
WARREN & WESTBROOK, PROFESSORS OF LAW: Secured Party in Possession - Prof. Elizabeth Warren and Prof. Jay L. Westbrook
AFFAIRS OF STATE: The Care and Feeding of State Regulators in Chapter 11 Cases - Stuart Phillips and Hal Morris
BANKRUPTCY BY THE NUMBERS: What's Stigma Got to Do with It? - Gordon Bermant
BENCHNOTES: Oversecured Creditor Not Entitled to Default Interest - Deborah Williamson and Ronald Hornberger
CHAPTER 11 - "101": Welcome to the Jungle - Prof. John D. Ayer, Michael Bernstein and Jonathan Friedland
CLERK COMMENTARY: New Privacy Rules Effective Dec. 1, 2003: From Conception to Implementation - Susan Thurston
CONSUMER CORNER: The Coming Exodus of Consumer Counsel - Thomas Yerbich
DIRECTOR'S COLUMN - Sam Gerdano
FEATURE ARTICLE: Analyzing Rational Bargain Zones with the Restructuring Toolkit - Mark E. MacDonald and Mark E. MacDonald Jr.
FEATURE ARTICLE: Of Precedents and Bankruptcy Court Independence: Is a Bankruptcy Court Bound by a Decision of a Single District Court Judge in a Multi-judge District? - Paul Steven Singerman and Paul A. Avron
FEATURE ARTICLE: Reclamation Demand vs. A Spot on the Committee: A Credit Manager's Dilemma - Douglas Fox
FINANCIAL STATEMENTS: The New World of Disclosure Under Sarbanes-Oxley - Daniel Wikel and Gavin Toepke
LAST IN LINE: Are Bankruptcy Courts Safehouses for Non-debtor Tort Defendants? The Effect of In re Federal-Mogul Global Inc. on Related-to Jurisdiction - David Madoff
LIEN ON ME: Unknown Secured Claims: Hidden Liens - Michael P. Shuster
NEWS AT 11: Courts Limit Benefits to Landlords Under Letters of Credit - Daniel Carragher
ON THE EDGE: Can a Section 363 Sale Dispossess a Tenant Notwithstanding Section 365(h)? - Jerald I. Ancel, Marlene Reich and Jeffrey J. Graham
PRACTICE & PROCEDURE: Corporate Governance in Chapter 11 and Stockholder Voting Rights: Who's in Control? - Bruce H. White and William L. Medford
The Boundaries of Litigation Privilege (Straight and Narrow - ABI Journal July/August 2003)
THE INTERNATIONAL SCENE: The New Industrial Revitalization Corporation of Japan Begins Operation - Keita Nishiyama, Minoru Aosaki and Dr. Shinjiro Takagi
TURNAROUND TOPICS: Rethinking WACC in Estimating Reorganization Value - John Yozzo and Randall Eisenberg
VALUE & CENTS: Valuation of Technology Companies - Robert F. Reilly
WARREN & WESTBROOK, PROFESSORS OF LAW: Regulators in the Bankruptcy Arena: Who Has the Power? - Prof. Elizabeth Warren and Prof. Jay Westbrook
AFFAIRS OF STATE: Public Interest and Private Rights: A Simpler Theory of Police and Regulatory Action - Karen Cordry
BANKRUPTCY BY THE NUMBERS: A Day in Bankruptcy - Ed Flynn and Gordon Bermant
BENCHNOTES: Non-debtor Spouse Not Entitled to Tax Refund - Deborah Williamson and Ronald Hornberger
BEYOND THE QUILL: The Web Offers Near, Real-time Cost-efficient Notice - Jeanne Finegan
CONSUMER CORNER: Lien "Revival" Under Section 349: In re Booth - David Wheeler
FEATURE ARTICLE: Eat My Dirt! Dirt-for-debt Swaps Under 11 U.S.C. Section 1129(b)(2)(A)(iii) - Daniel Austin
FEATURE ARTICLE: Hold on to Those Payments, Critical Vendors: Capital Factors v. Kmart - Andrew Currie and Sean McCann
FEATURE ARTICLE: NextWave and the Implications of a Broad Interpretation of Section 525(a) - Neil Forrest and Marco-Aurelio Casalins III
LAST IN LINE: "The Mouse That Roared": Or, "Hell Hath No Fury Like a Critical Vendor Scorned" - Thomas Salerno
NEWS AT 11: A Hole in the Glove: Why "Negotiation" Should Trump "Solicitation" - Robert Keach
PRACTICE & PROCEDURE: Omnibus Claims Objections: Debtor's Disagreement of the Amount Is Not Enough - Bruce H. White and William L. Medford
STRAIGHT & NARROW: Ethical Trilogy: Something Old, Something New, Something Borrowed - C.R. "Chip" Bowles Jr.
THE INTERNATIONAL SCENE: The Coming Revolution in U.K. Insolvency Law: Part II - E. Bruce Leonard
TOXINS ARE US: Trustees to PRPs: "Please Join Me in Cleaning Up This Mess" - Arthur J. Spector
VALUE & CENTS: Bias in Analyst Recommendations: The Curious Case of Bankrupt Companies - Dr. Allen Michel and Dr. Israel Shaked
AFFAIRS OF STATE: The Hazard of Concealing Assets in Bankruptcy - Craig Peyton Gaumer
BANKRUPTCY BY THE NUMBERS: Chapter 7 Asset Cases: Part II - Ed Flynn, Gordon Bermant and Suzanne Hazard
BENCHNOTES: Arbitration Provision Enforcement - Deborah Williamson and Ronald Hornberger
CLERK COMMENTARY: Electronic Filing and the Demise of the Original Signature - Mark Van Allsburg
CONSUMER CORNER: Market Rate of Interest - Now What? - Thomas Ray
DICTA: Things Change - Hon. Leif M. Clark
FEATURE ARTICLE: High Court Rebukes FCC in NextWave - Rick B. Antonoff
FEATURE ARTICLE: Is It a Capital Contribution or a Loan? Update: Recent Cases Discussing Recharacterization of Debt to Equity - Jo Ann Brighton
FEATURE ARTICLE: Mediation of a Bankruptcy Case - Michael Wilk and Rik Zafar
INTENSIVE CARE: Health Care Financing and Securitization after National Century - Harold Kaplan and Stephanie Wickouski
LAST IN LINE: A Seller's Stoppage of Delivery Rights: How to Move to the Head of the Line - Bruce Nathan
LIEN ON ME: In re Charles Sings Trustee the Blues, As Close Is Still Good Enough for Horseshoes and Certificates of Title - Edmund S. Whitson III
NEWS AT 11: Are Non-debtor Releases/Permanent Injunctions Authorized Under the Bankruptcy Code? - Deborah Crabbe
ON THE EDGE: New Decisions Protecting Purchasers of Assets Under Section 363 of the Bankruptcy Code - Thomas Goldberg
PRACTICE & PROCEDURE: Setoff vs. Recoupment: To Lift the Stay or Not, That Is the Question - Bruce White and William Medford
STRAIGHT & NARROW: Who Pays for Telephonic Court Hearings (and What Is Reasonable)? - Michael Richman
THE INTERNATIONAL SCENE: Arms of U.K. Administration Embrace U.S. Companies - Ken Baird and Richard Tett
VALUE & CENTS: Inventory Appraisals for Bankruptcy - Leslie H. Miles Jr.
WARREN AND WESTBROOK: Settling into Bankruptcy - Elizabeth Warren and Jay Westbrook