A company enters Chapter 11 with a $50 million superpriority DIP facility (unsecured), $10 million in other administrative claims, $200 million of pre‑petition first‑lien secured debt (collateral valued at $250 million), and $100 million of general unsecured claims. If the enterprise value is $280 million, compute recoveries for every class and state which class is the fulcrum.

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Model answer

The waterfall:

  1. Pre‑petition first‑lien secured claim: paid from its collateral. Collateral value $250M exceeds the $200M claim, so they receive $200M in full. No deficiency claim.

Remaining enterprise value after collateral distribution = $280M - $200M = $80M of unencumbered estate value.

  1. Administrative claims (including the DIP superpriority) total $60M ($50M DIP + $10M other). These are paid from unencumbered value ahead of general unsecured claims. They receive full payment of $60M, leaving $20M.

  2. General unsecured claims of $100M: receive the remaining $20M, or a 20% recovery.

Equity receives nothing. The fulcrum security is the general unsecured claims, as they are the class where value runs out.

Follow-up pressure:

  1. How would the answer differ if the DIP had been granted a priming lien on the first‑lien collateral? (The DIP would then take a portion of the collateral before the pre‑petition first‑lien, likely reducing the first‑lien recovery.)
  2. If the collateral value had been only $180 million, how does the waterfall change and which class becomes the fulcrum?
  3. Why might the unsecured creditors’ committee challenge the DIP facility if it includes a roll‑up of the pre‑petition debt, even if the arithmetic appears to work?

This is an advanced Superday-level question with a full model answer, part of IB Atlas's practice bank.

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