SimplyCPA
Quick Sheets/REG/Debtor-Creditor & Bankruptcy

REG — Quick Sheet

Debtor-Creditor & Bankruptcy

Read time: ~5 minutes

One-minute revision

  • Attachment (vs. debtor) = value + debtor's rights + authenticated security agreement
  • Perfection (vs. third parties) = filing, possession, control, or automatic (PMSI in consumer goods)
  • Priority: perfected beats unperfected; between perfected, first to file or perfect
  • PMSI inventory → perfect before delivery + notify; PMSI equipment → within 20 days
  • Buyer in ordinary course takes free of the seller's security interest
  • Preference window: 90 days (1 year for insiders)
  • Distribution: secured → priority unsecured (support, admin, wages…) → general unsecured → equity