Business Credit Magazine February 2014 | Page 21

Speed seems to be a side effect of the long-recognized trend of Chapter 11 proceedings amounting to sales under Section 363 of the Bankruptcy Code. Under this section, debtors can sell their assets free and clear of any liens and without the approval of a creditor-approved reorganization plan. Buyers and debtor-in-possession financiers tend to benefit from the process, since they get to nitpick which of the filing debtor’s assets they want to keep. Creditors, as many have noted, very frequently get stiffed. In the 363 sale model of bankruptcy, creditors of any class get very little say in how the business divvies up its assets in the bankruptcy process, leaving them with claims, paid or not, and very little recourse to contest a sale decision. They also tend to be excluded from any bidding process, meaning there’s very little competition for the debtor’s assets and a greater potential for money for the estate to be left on the table. These facts raise many questions, the most significant of which pertains to the goal of the restructuring process. The reason Section 363 sales are so popular isn’t just because it circumvents the will of the creditors, or offers debtors and buyers a level of flexibility and speed unavailable in a confirmed reorganization plan. Section 363 sales are so popular because they’ve been successful, depending on how you define “success” when it comes to bankruptcy. Rule vs. Reality One of the major controversies in the Chrysler and GM cases surrounded the government’s decision to wade into the distribution process and reorder who was paid what. Critics cried socialism and many suggested that the government was essentially circumventing the rule of law by redistributing and reorganizing the two automakers’ businesses as it saw fit. In defense, the Obama administration noted that its intervention was warranted because the stakes were higher than they had ever been and the potential for failure in an unsupervised Chapter 11 proceeding was too great. In their efforts to ensure the two companies’ survival, the government essentially overruled secured creditors. The concept of the absolute priority rule, whereby payment of certain secured claims precedes payment of others, was turned on its head, and while both companies emerged semi-triumphant and are tentatively on their way back to profitability, many observers have noted that the ramifications of this dismissal of priority could be hard felt for years to come. Unsecured creditors in the GM and Chrysler cases were largely favored over secured ones, which, at the onset, seemed like good news. Trade creditors frequently, and legitimately, gripe about the ineffectual and impractical ways the Bankruptcy Code allows debtors to treat their claims, and a major case that put them in the forefront could be viewed as a positive. Still, secured credit is a major source of financing for businesses and if such creditors are worried about being told to take a hike in a government-supervised bankruptcy, they could stop lending altogether, meaning less financing, less capital and, eventually, more bankruptcies. While this is a risk, the immediate concern for Chrysler and GM was the economy. Intervention could cause problems in the future, but leaving the process up to Chapter 11 was a risk the government was unwilling to take, and on this point it’s hard to argue. Again, GM and Chrysler’s failure was economically, and politically, untenable, but in reworking the companies outside of established law, the government’s intervention in these two cases framed a conflict between the absolute priority rule and the reality that strict adherence to that rule might not work for the best. In a choice between respecting the absolute priority rule and subverting the rule to protect the economy, the government chose the latter. Fundamentals An assumption of the bankruptcy process is that a company that survives a filing and stays in business is better than one that liquidates. “The fundamental idea is that a going concern is going have greater value than a liquidation,” said Prof. David Epstein of the Southern Methodist University School of Law. Epstein, along with other academics and practitioners, served on a panel at the American Bankruptcy Institute’s 2009 Legislative Symposium, which focused on corporate restructuring and potential changes to the Code. Nowhere is Epstein’s fu