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Email Until recently, two of the most important cases interpreting the Bankruptcy Code’s “safe harbor” provisions appeared to be in potential tension. First, in the U.S. Supreme Court’s 2018 Merit Management decision, the Supreme Court held that in applying the safe harbor provisions to a complex, multi-step financial transaction, courts should analyze the “overarching” transaction, not its individual components. https://www.cadwalader.com/resources/clients-friends-memos/recapping-and-reconciling-merit-management-and-nine-west-the-second-circuit-holds-that-boston-generatings-2006-recapitalization-was-safe-harbored