Anne M. Gish

(303) 292-7782
Partner
(303) 292-7799 Fax
Anne.Gish@KutakRock.com
February 2, 2013
September 27, 2013
March 29, 2011

This memorandum is intended as a brief comparison of the ways in which three categories of issuers of student loan debt may be treated in a bankruptcy proceeding under the Bankruptcy Code: (a) corporations, partnerships, limited liability companies and Delaware statutory trusts structured as special-purpose entities to be bankruptcy-remote; (b) non-profit (501(c)(3)) entities; (c) political subdivisions, public agencies or instrumentalities of a State.

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