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Over the past 20 years, has gained prominence and credibility in Florida by rendering insolvency, turnaround, forensic and investigative consulting, and litigation support services.K&C is regarded as a leader in providing services in areas of creditors' rights matters, insolvency taxation, business analysis, distressed business turnaround, complex commercial litigation support including measurement of lost profits and damages and Ponzi/securities fraud.In United Kingdom and United States law and business, liquidation is the process by which a company (or part of a company) is brought to an end, and the assets and property of the company are redistributed.Liquidation is also sometimes referred to as winding-up or dissolution, although dissolution technically refers to the last stage of liquidation. After distributing all estate funds, a trustee must submit to the United States Trustee and file with the United States Bankruptcy Court the trustee's final account, UST Form 101-7-TDR (TDR). The NDR must contain the trustee's certification that the estate has been fully administered, that the trustee has neither received nor disbursed any property or money on account of the estate, and that there is no property available for distribution over and above that exempted by law. In these forms, a trustee must include a certification that the estate has been fully administered if not converted to another chapter and a request to be discharged as trustee. This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

Liquidation may either be compulsory (sometimes referred to as a creditors' liquidation) or voluntary (sometimes referred to as a shareholders' liquidation, although some voluntary liquidations are controlled by the creditors, see below).

Many people prepare for the inevitability of death by creating wills or trusts, spelling out instructions about medical care through advance directives, and naming beneficiaries on retirement accounts such as 401(k)s and IRAs.

Sometimes overlooked in estate management is the transfer of securities that are in a non-retirement brokerage account, aspects of which can be planned ahead of time.

I was told that we have a credible defense but mounting such a defense would be costly for just our small practice.

If, however, there are other practices that are in the same position, we could join together to fight this and share in the cost.

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The TFR must contain the trustee's certification, under penalty of perjury, that all assets have been liquidated or properly accounted for and that funds of the estate are available for distribution.

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