Assignment for the benefit of creditors (ABC) might mitigate loss and preserve going-concern value for the company and its secured creditors.
This article discusses ABC rules and how they compare with competing resolution structures under the Bankruptcy Code and Uniform Commercial Code (UCC).
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https://www.dailydac.com/the-road-to-an-assignment-for-the-benefit-of-creditors-abc-a-case-study/
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