For The Best of ABI 2023: The Year in Business Bankruptcy, 2023 40 Under 40 Honoree Rachel A. Nicholson (Thornton Grout Finnigan LLP; Toronto) selected topics related to cryptocurrency and claims, as well as selections on data security, SBRA, chapter 15, real estate and much more. The articles were all drawn from the ABI Journal, and represent the most important trends in business bankruptcy for 2023.