2026

This session will focus on the unique challenges presented by distressed private investment funds, with an emphasis on identifying fraud risk and managing funds approaching the end of their lifecycle. The panelists will discuss common fraud red flags encountered in distressed fund scenarios and the practical steps professionals can take to investigate, mitigate and respond to those risks. The panel also will explore strategies for handling “end of life” funds, including wind-down considerations, stakeholder communications and regulatory issues. Particular attention will be paid to Cayman Islands’ segregated portfolio company (SPC) structures, highlighting structural complexities and best practices for insolvency, restructuring and recovery efforts.

This panel will examine conflicts of laws in cross‑border insolvency, focusing on U.S. standing rules versus foreign recovery statutes, offshore jurisdictional reach, and choice‑of‑law challenges. It will also provide practical strategies for planning around these issues to mitigate risk and achieve enforceable outcomes.

Valuation plays a critical role in cross-border insolvency and litigation matters, yet it often arises late in proceedings, creating challenges for practitioners. This panel will provide a practical overview of common valuation and regulatory issues that arise across jurisdictions, highlight key valuation approaches, and share real-world examples to illustrate best practices for addressing valuation challenges in complex cross-border cases.

This panel will provide an overview of recent developments and trends in chapter 15 cross-border insolvency practice. The panelists will discuss notable recent cases, emerging issues in recognition, comity and cooperation, and evolving approaches taken by U.S. courts when coordinating with foreign proceedings. The session will highlight practical considerations for foreign representatives and parties in interest navigating chapter 15 proceedings and related cross-border disputes.

Commercial real estate remains a sector to watch for restructuring and insolvency professionals, as the market continues to absorb the effects of elevated interest rates, bifurcated asset classes and uneven market performance. This forward-looking program will provide ABI members with a clear and comprehensive assessment of where the CRE economy stands as we begin 2026 — and what the year ahead may signal for distress, opportunity and capital markets activity. Featured will be the insights of Xander Snyder, senior commercial real estate economist at First American Financial Corp., whose research focuses on economic trends impacting commercial real estate, such as demographics, fundraising, investment and commercial lending. He monitors, analyzes and reports on economic data and surveys related to commercial real estate, and develops models and forecasts to better understand the forces that influence commercial real estate markets.