medium · Corporate Credit Analysis

Why might a senior secured lender prefer a Section 363 sale over a long-term plan of reorganization?

  1. It guarantees the lender will receive post-petition interest regardless of collateral value.
  2. It eliminates the 'Absolute Priority Rule' for the duration of the sale process.
  3. It forces the buyer to assume all pre-petition unsecured debt, improving the lender's coverage.
  4. It provides a faster path to cash realization or direct ownership of the collateral.

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