In a 30 page opinion published June 1, 2011, Judge Walrath ruled that funds held in a “rabbi” trust in order to pay for a “top hat” plan are property of the bankruptcy estate. Read on for the definition of “top hat” plans. Judge Walrath’s opinion is available here (the “Opinion”).  The background


In a 5 page decision signed May 4, 2011, Judge Walsh of the Delaware Bankruptcy Court held that a proceeding initiated by a Debtor, seeking contribution relating to environmental claims is non-core. Judge Walsh’s opinion is available here (the “Opinion”).


NEC Holdings Corp. and related entities (the “Debtors”) filed for bankruptcy on