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Dewey and LeBoeuf offices in Palo Alto, California. REUTERS  Robert Galbraith

Dewey files bankruptcy liquidation plan

11/23/2012 COMMENTS (0)

By Nate Raymond 

Nov 23 (Reuters) - Dewey & LeBoeuf filed papers seeking approval of its liquidation plan with a federal bankruptcy court on Wednesday, the latest step in the wind-down of the storied U.S. law firm.

The liquidation plan, filed in U.S. Bankruptcy Court in Manhattan, came almost six months after Dewey filed for Chapter 11 bankruptcy protection amid partner defections, soaring debt, and internal disputes over compensation.

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In October, U.S. Bankruptcy Judge Martin Glenn approved a settlement between Dewey's estate and 400 of its former partners who agreed to return $71.5 million in compensation in exchange for being released from further claims.

But the settlement is just the first step in recovering an estimated $500 million Dewey owes to its creditors.

If the liquidation is approved, secured lenders including JPMorgan Chase & Co, will have $261.9 million in allowed claims, according to the filing, and another $100 million in claims that the plan would treat as unsecured.

The secured lenders will be first in line to receive any money recovered through Dewey's accounts receivable or through the wind-down of its foreign offices. Dewey's most recent operating report lists $218.6 million in accounts receivable, though 79 percent of them are more than 90 days old.

The secured lenders will also receive 80 percent of the first $67.5 million recovered by Dewey from the partners' settlement.

The liquidation plan has a different approach for other secured creditors, who are owned money related to equipment leases and personal property. To date, those secured creditors have filed $44.5 million in claims, the disclosure statement said.

Unsecured creditors have meanwhile filed $284.9 million in claims.

Under the proposed plan, future any settlements with partners or with other law firms would be split 50-50 between the secured and unsecured creditors.

Approximately 230 former partners did not yet agree to participate in the settlement, which required partners to return between $5,000 and $3.5 million each.

Future settlements also could include any recoveries Dewey earns pursuing up to $60 million in so-called unfinished business claims, in which the firm's estate could move to recover profits on legal business ex-partners took with them to their new law firms.

Dewey, once of the largest law firms in the U.S., is seeking a hearing on the liquidation plan Jan. 3 and is aiming to have a hearing on its confirmation on Feb. 27.

A spokeswoman for Zolfo Cooper, the restructuring firm advising Dewey, declined comment.

The case is In re Dewey & LeBoeuf, U.S. Bankruptcy Court, Southern District of New York, No. 12-12321.

For Dewey: Al Togut, of Togut Segal & Segal.

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