Law360 ( February 28, 2011, 1:40 PM EST) -- On Feb. 7, 2011, U.S. Court of Appeals for the Second Circuit issued an opinion on two consolidated appeals from the order confirming the plan of reorganization in In re DBSD North America Inc.[1] The court struck down a plan of reorganization with so-called gifting provisions in which a senior class shares its distribution with an out-of-the-money junior class as violating the absolute priority rule....
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