Substantive Consolidation: A National Survey is the quintessential guide to the complex world of substantive consolidation. Starting with a discussion of the historical underpinnings of the doctrine, the book details the variety of tests that have been adopted across the U.S., and includes both a circuit-level cheat sheet and a chart of the tests that have been adopted by every district court in the country. After analyzing the assorted tests, the book next tackles thorny issues such as nondebtor consolidation and retroactive petition dates. The book concludes with a chapter on nonconsolidation opinions, complete with the relevant excerpts from the S&P Guidelines. Substantive Consolidation: A National Survey provides something for everyone who faces substantive consolidation issues in their practice.