Exploring the impact of a formal debt restructuring process for lessors (e.g. under US Chapter 11 or UK/Irish scheme of arrangement).

What are the legal and tax issues for a lessor of a group reorganisation undertaken as part of a debt restructuring?

Where are the lessor’s assets, what are the jurisdictional considerations for asset sales or lender-driven internal re-organisation and how should a lessor manage these issues?

What are the things to think about when it comes to debt forgiveness and accounting for the costs of a debt restructuring?