Michael Perelman writes:

>> David, why do such companies as you described need a takeover to give the
>> debtors a
>> haircut?  One example in the story is a company that tries to do an IPO only 
>> 3 weeks
>> after the takeover.

There is no inherent need for a takeover.  The paradigmatic reorganization is 
that the equity negotiates a debt restructure that delays bond payments, 
reduces interest, etc., to fit the company's cash flow.  However, imagine that 
the original bond holders have sold their bonds at a large discount to a buyer 
of distressed bonds (aka vulture funds).  Those guys are not looking for a 
restructured bond and future payments, they are looking for a cash payment as 
soon as possible for as much profit over the discounted purchase price.  If 
they don't get what they want, they will block the reorganization and force a 
liquidation (which effectively means a sale of the assets), which will wipe out 
the equity (but payoff the bonds at some percentage).  This forces the equity 
to payoff the bonds (at the negotiated haircut amount), which requires present 
capital as opposed to future capital.  There are two ways to do that.  Equity 
can go to the debt market, or the equity market.  Debt allows existing equity 
to retain control, but leaves a big liability on the balance sheet (and you can 
imagine the terms an insolvent debtor is likely to obtain when it borrows).  
Alternatively, equity can sell out to a private equity fund that will payoff 
the bonds, but will take majority control of the equity.

David

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