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    SmartBrief enables case brief popups that define Key Terms, Doctrines, Acts, Statutes, Amendments and Treatises used in this case.

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    Bankruptcy Keyed to Bussel, 12th Ed.

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    Bankruptcy Keyed to Levitan, 3rd Ed.

    Bay Plastics v. BT Commercial Corp.

    Citation:

    187 B.R. 315 (1995)

    Facts

    Bay Plastics was formed in 1979 by defendants Bob Younger, Abner Smith, and Paul Dodson to manufacture PVC plastic pipe. On October 31, 1988, the selling shareholders sold their stock to Milhous Corporation for $3.5 million in cash plus $1.8 million in deferred payments. Milhous created a subsidiary structure where BPI Acquisition Corp. formally purchased the Bay Plastics stock. The transaction was financed by having Bay Plastics borrow $3.95 million from BT Commercial Corp., secured by essentially all of Bay Plastics’ assets. Of this amount, $3.5 million was directed to the selling shareholders as payment for their stock. The selling shareholders were fully aware of the LBO character of the transaction and had discussed their potential fraudulent transfer exposure with their attorney. Before the LBO, Bay Plastics had assets of $6.7 million, liabilities of $5.6 million, and equity of $1.1 million. After the LBO, the balance sheet showed tangible assets of approximately $7 million and liabilities of approximately $9 million, with a net equity of $250,000 only because of the addition of $2.26 million in goodwill that had not previously appeared on the balance sheets.

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    Bay Plastics v. BT Commercial Corp.