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This book does not attempt to provide advice; each case is unique and should be addressed by competent legal counsel. Rather, this work is intended to provide an overview of the fundamental principles and processes of both Chapter 11 reorganizations and Chapter 7 liquidations, incorporating examples drawn from relevant legal decisions, research findings and common experience to highlight the issues involved and provide a basis for discussion. In addition, the text covers the bankruptcy law implications of a number of special topic areas, including governance and compensation issues, the treatment of intellectual property, contractual agreements and obligations, and newly emerging issues surrounding the use of derivatives.