Related services and key industries
Samuel Kohn is a partner in our New York office who focuses on restructuring and insolvency. Mr. Kohn practices in the area of business reorganizations, including complex Chapter 11 cases and out-of-court restructurings. He represents large corporate debtors, creditors’ committees, secured lenders, distressed asset acquirers and investment funds and banks. His experience spans across a broad range of industries, including financial services, energy, telecommunications, health care, municipalities, entertainment, retail, broadcasting and shipping.
Mr. Kohn has been involved in virtually every major municipal restructuring in recent memory, both in and out of court. These include the Chapter 9 cases of Detroit, MI and Jefferson County, AL. In addition, Mr. Kohn represents major creditors in out-of-court restructurings of municipalities including municipal debt issued by Atlantic City, NJ and Hartford, CT.
A strong background in finance and accounting gives Mr. Kohn unique insight into the cases and transactions in which he is involved. Prior to becoming a lawyer, Mr. Kohn was licensed as a Certified Public Accountant in the State of New York and founded and managed his own accounting firm.
JD, cum laude, Brooklyn Law School
BA, City University of New York, Queens College
- New York State Bar
- HIgh-profile parties in Chapter 11 cases of Gawker Media (S.D.N.Y.)
- Parent and debtor-in-possesion lender in Chapter 11 cases of Maxus Exploration Corp. (D.Del.)
- Major bond insurer in Chapter 9 case of Detroit, MI (E.D. Mich.).
- Major project contractor and creditor in the Chapter 11 cases of Longview Power LLC (D.Del).
- Major bond insurer in Chapter 9 case of Jefferson County, AL (N.D. Ala.).
- Official creditors committee in Chapter 11 case of Exeter Holding Ltd. (E.D.N.Y.).
- Dormitory Authority of the State of New York, as secured creditor and debtor in possession lender, in the Chapter 11 cases of North General Hospital (S.D.N.Y.).
- Major foreign bank in out-of-court restructurings of several substantial entities in the agriculture industry.
- First lien lenders in the Chapter 11 cases of Trump Casinos (D.N.J.).
- Several large institutional creditors in Chapter 11 cases of Lehman Brothers Holdings, Inc. (S.D.N.Y.).
- Debtors in the Chapter 11 cases filed by Ames Department Stores (S.D.N.Y.).
- Chrysler Financial in Chapter 11 cases of Chrysler LLC (S.D.N.Y.).
- MBIA, Inc. in high-profile multi-billion dollar out-of-court restructuring.
- Foreign representative in Chapter 15 case of CJSC Automated Services (S.D.N.Y.), first recognized Chapter 15 case of an entity in the Russian Federation.
- Indenture trustee in Chapter 11 cases of Foamex International (D. Del).
- Indenture trustee in Chapter 15 case of Corporacion Durango and Chapter 11 cases of certain Durango subsidiaries (S.D.N.Y.).
- Scottish Re, multi-billion dollar international reinsurer, in out-of-court restructuring.
- Indenture trustee and creditors committee member in Chapter 11 cases of Asarco LLC (S.D. Tex.).
- Largest unsecured creditor in prepackaged Chapter 11 cases filed by Remy International (D.Del.).
- Several large energy creditors in the Chapter 11 cases of Calpine Corporation (S.D.N.Y.).
- Several high-profile celebrities in Chapter 11 cases of Steve & Barry's (S.D.N.Y.).
- Significant creditor and eventual acquiror in Chapter 11 cases of Source Enterprises (S.D.N.Y.).
- Debtors in the Chapter 11 cases filed by Torch Offshore (E.D. La.).
- Investment bankers in Chapter 11 cases of ATA Airlines (S.D. Ind.).
- Investment bankers in the Chapter 11 cases of All American Semiconductor (S.D. Fla.).
- Wolverine Tube, Inc., a leading copper provider, in a successful out-of-court restructuring.
- Secured lender in Chapter 11 cases filed by Adelphia Communications (S.D.N.Y.).
- Official creditors committee in the Chapter 11 cases filed by AT&T Latin America (S.D. Fla.).
- Debtors in the prepackaged Chapter 11 cases filed by Trico Marine (S.D.N.Y.).
- Debtors in the Chapter 11 cases filed by Cornerstone Propane (S.D.N.Y.).
- Debtors in the Chapter 11 cases filed by NRG Energy (S.D.N.Y.).
- Debtors in the Chapter 11 cases filed by Allegiance Telecom (S.D.N.Y.).
- Debtors in the prepackaged Chapter 11 cases filed by Viasystems (S.D.N.Y.).
- Debtors in the Chapter 11 cases filed by Genesis Health Ventures (D. Del.).
- Debtors in the Chapter 11 cases filed by Just for Feet (D. Del.).
- The Legal 500 US, Recommended lawyer - Corporate restructuring and Municipal bankruptcy, The Legal 500, 2014, 2015, 2016, 2017.
- Co-author, "Cities In Distress: Are There True Alternatives To Ch. 9?," Expert Analysis, Law360, July 13, 2018
- "2015 in Review: Chapter 9," International Restructuring NewsWire, Winter 2016
- "First Circuit: Puerto Rico's Recovery Act Preemted, Ball in Congress's Court-But a Curious Concurrence Too," Client Alert, July 8, 2015
- "Trademark Licensees May be Afforded Special Protections in the Licensor's Bankruptcy," International Restructuring NewsWire, Winter 2015
- "In Re City of Detroit: Nine Lessons for Creditors," Client Alert, December 11, 2014
- "Puerto Rico Claims Authority to Nonconsensually Restructure Public Corporation Debt," Client Alert, July 7, 2014
- "First Circuit Denies Post-Petition Interest to Senior Unsecured Creditors," Pratt's Journal of Bankruptcy Law, 2011
- "Lessons From the Bench: Drafting Municipal Bond Documents," New York Law Journal, December 9, 2010
- Co-author and Editor, "Retention and Payment: Essentials of Being Retained and Paid as Debtor's Counsel in Chapter II," ABI Handbook, 2008
- "Executive Compensation and the Recent U.S. Bankruptcy Code Amendments: Fundamental Change or an Invitation to Negotiate?," International Corporate Rescue, Vol. 4, Issue 3, 2007
- "Deepening Insolvency—Is the Newest Tort Dead?," International Corporate Rescue, Vol. 3, Issue 6, 2006
- "The Government’s Approach to Fraud-Induced Bankruptcies of Large Public Companies," ABI Journal, Vol. xxv, No. I, February 2006
- "7th Circuit Provides Friendlier Skies to United: New Decision Has Big Impact on Airport Leases," ABI Journal, Vol. xxiv, No. 7, September 2005
- Member, American Bankruptcy Institute
- Member, Association of the Bar of the City of New York
- Member, Barry L. Zaretsky Roundtable Steering Committee, Brooklyn Law School