An ABI Committee Newsletter


Vol 24, Num 3 | October, 2026

Transitioning from a Mid-Level to a Senior Bankruptcy Associate

by Tirzah R. Roussell, Dentons, Des Moines, Iowa
Samantha M. Siegien, Dentons, Chicago

The transition from mid-level to senior bankruptcy associate is a gradual evolution rather than an overnight transformation. By this stage, you have already built a solid foundation in your restructuring practice, developed strong client relationships and learned to guide junior colleagues.

Moving into a senior role means expanding your foundation — working more directly with partners and clients, taking ownership of matters, and becoming the trusted expert others rely on. In this article, we share practical insights from our own journeys through this transition, with the goal of helping others navigate their own paths more smoothly.

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Tirzah R. Roussell
Clark Hill, PLC
Des Moines, Iowa

Samantha M. Siegien
Dentons
Chicago

Subchapter V: Analysis "of a Kind"

by Jacob Needle, J.D. Candidate 2027
University of Miami School of Law, Miami

In In re 2 Monkey Trading LLC, the Eleventh Circuit confronted a "difficult statutory interpretation question relat[ing] to two provisions within the Bankruptcy Code." The two provisions of the Code to which the court refers are §§ 523(a) and 1192, the latter added to the Code by the Small Business Reorganization Act of 2019 (SBRA), colloquially known as subchapter V.

The policy behind subchapter V was to "streamline the bankruptcy process by which small business debtors reorganize and rehabilitate their financial affairs." The question, put simply, is whether the exceptions to discharge under § 523(a) apply to a corporate debtor who receives a discharge under § 1192. The Fourth, Fifth and Eleventh Circuits all say that they do.

To reach that conclusion, the circuits — as in all statutory interpretive journeys — begin with the text. The crux of the circuits' reading of the text's ordinary meaning is as follows:

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Jacob Needle
J.D. Candidate 2027

University of Miami School of Law | Miami

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