What Do You Mean There Won't Be Gifts This Year?: Why Practitioners Cannot Rely Upon Gifting Provisions in Chapter 11 Reorganization Plans in the Fifth Circuit
McDivitt, Lauren E.
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Analyzes the evolution of the gifting doctrine and its uncertain future as a result of the Second Circuit's holding in DBSD North America. Parts II and III provide a brief explanation of the Chapter 11 reorganization process, as well as a history of the absolute priority rule and the cases that led up to the DBSD opinion. Part IV discusses the DBSD decision and its implications on the practice of gifting.