hard · Corporate Credit Analysis

Atlas Infrastructure has a debt stack with a $300M senior secured loan and $200M in senior unsecured notes. In a reorganization, the enterprise value is exactly $400M. The plan gives unsecured holders 5% recovery to obtain their vote.

What must the secured lenders have done?

  1. Suffered a 'cramdown'
  2. Found a 'New Value' exception
  3. Followed the Absolute Priority Rule strictly
  4. Granted a 'gift' from their priority recovery

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