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Second Circuit Reverses Bankruptcy Court's Decision on PBGC Termination Premiums
McDermott Will & Emery Link to more items from this source
[Guidance Overview]
Apr. 17, 2009
Excerpt: In Pension Benefit Guaranty Corporation v. Oneida, Ltd. dated April 8, 2009, the U.S. Court of Appeals for the Second Circuit reversed a ruling by the U.S. Bankruptcy Court for the Southern District of New York characterizing certain 'termination premiums' owed to the Pension Benefit Guaranty Corporation (PBGC) pursuant to the Deficit Reduction Act of 2005 as contingent, pre-petition claims and thus dischargeable in bankruptcy.

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