Changes to Key Employee Retention Plans Modify Treatment Under Bankruptcy Law

The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 significantly modified the treatment of key employee retention plans and severance plans in bankruptcy, by adding a new §503(c), which eliminates much of the discretion that debtors had previously enjoyed in implementing KERPs and severance plans and that bankruptcy courts enjoyed in evaluating them. Attorney David Crapo takes a look at how courts have responded to disputes over corporate compensation plans in the wake of these changes.

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