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The recent decision from the UK Court of Appeal to overturn the decision to sanction the Petrofac Restructuring Plan was undoubtedly going to make waves across the restructuring space, and raise questions over how the process may change in future. One change seems to be the inclusion of a new Plan Benefits Report, as was included in the thirteen inter-conditional Restructuring Plans proposed by members of the Independent Builders Merchant Group (“IBMG”). The IBMG plans were recently sanctioned b
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