Debtors frequently transfer assets to foreign transferees....
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by David S. Kupetz Published by Thomson Reuters in the Norton Journal of Bankruptcy Law & Practice (volume 23, issue 1, February 2014). ARTICLE PREVIEW: Substantive consolidation is the merging of the assets and liabilities of two or more related debtors into a single pool to pay creditors. Cases decided under the Bankruptcy Code and its predecessor, the Bankruptcy Act, have established that a …