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The Third Circuit has a reputation as being a “plain meaning” court—meaning that it strictly construes and applies the words of a statute. Its January 19, 2024, opinion in In re FTX Trading Ltd ., No. 23-2297 (3rd Cir. Jan. 19, 2024) (“ FTX ”) is an example. The relevant facts in the “highly complex...

A previous article discussed the rising prevalence of mediation in large chapter 11 bankruptcies, especially its use in previously rare scenarios such as plan confirmation. Part II considers a more traditional mediation topic: adversary proceedings.

Enclosed are comments on the taxation of digital assets. These comments are submitted on behalf of the American Bar Association's Section of Taxation and have not been reviewed or approved by the House of Delegates or the Board of Governors of the American Bar Association. Accordingly, they should...