Bankruptcy Update: Section 548's Two Year Look-Back Period Not a Statute of Limitations

In Industrial Enterprises of America Inc. v. Burtis (In re Pitt Penn Holding Co. Inc.), the U.S. Bankruptcy Court for the District of Delaware was faced with an issue of apparent first impression in the 3rd Circuit: whether the two year look-back period set forth in § 548 of the Bankruptcy Code is subject to equitable tolling. The court held that it was not.
TheLegalIntelligencer.com

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