Article
"Tariffs, Turmoil And Tax Refunds: Turning Uncle Sam’s IOU Into Cash In Bankruptcy,"
The Supreme Court's 2026 invalidation of IEEPA tariffs has created over $166 billion in potential refunds, transforming these claims into valuable assets for companies—including those in bankruptcy. The American Signature Chapter 11 case demonstrates how debtors can monetize tariff refund claims, selling approximately $7.25 million in IEEPA refunds through court-approved private sales.

Lowenstein Sandler LLP
