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Employee Benefits in Bankruptcy: The Employer's Perspective and the Employee's Perspective
Oklahoma Bar Association 
Feb. 1, 2005
Excerpt: "The downturn in our economy in recent years has resulted in the frequent intersection of important federal laws, including the Bankruptcy Code, ERISA, the Internal Revenue Code and COBRA. This article will discuss the interplay of these laws as they relate to employee benefit issues that typically arise in a Chapter 11 bankruptcy of the employer who sponsors a benefit plan, and in a bankruptcy filing by the employee who participates in a retirement plan."
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