Ninth Circuit Splits on Avoiding and Preserving a Lien on Exempt Property
The Ninth Circuit dissenter interpreted the statute to mean that the debtor must pay a tax lien twice if the lien was avoided and preserved.
Retirement Contributions Under § 541(b)(7): The True History of BAPCPA: Part II
Retirement Contributions Under § 541(b)(7): The True History of BAPCPA § 323: Part II By Carl W. Mills, Karen M. Chau and Hilary McDonnell Editor’s Note: This is the second part of a two-part series. Congress intended the Bankruptcy Abuse Prevention and Consumer