Fitch: US First, Second-Lien Tug-of-War Affects Restructuring
Second-lien loans are a common component in the capital structures of leveraged names; 26% of the issuers within the U.S. institutional leveraged loan market have second-lien debt. The security interest provided by the collateral makes second-lien loans more appealing for investors than unsecured notes.
An intercreditor agreement is the backbone defining the relationship between first and second lien lenders. Typically in an intercreditor agreement, second-lien lenders can contract away certain rights including the right to contest debtor-in-possession (DIP) financings already accepted by the first-lien lenders, certain rights associated with plan confirmation cramdown, the right to provide DIP financings without the consent of the first-lien lender, and the right to contest Section 363 sales already accepted by the first-lien lenders. The strength of second-lien lenders' claims in bankruptcy hinges largely on what rights they contracted away.
However, second-lien lenders normally retain a set of unsecured creditors' rights carved out in the intercreditor agreement. The breadth of the carveouts can substantially affect the rights of first-lien lenders in case of bankruptcy. A broad carveout can give second-lien lenders rights that are otherwise abrogated by the intercreditor agreements.
The recent court decision regarding Momentive highlighted the importance of a clearly drafted intercreditor agreement when considering distinct creditors' rights in bankruptcy proceedings. The Momentive decision is the latest of several relevant cases illustrating that not all second-lien loans are created equal. The strength of drafting language and compromises clearly delineated in the intercreditor agreement can result in different outcomes for second-lien lenders in bankruptcy.
First-lien lenders usually bear the burden of providing clearly drafted clauses. Second-lien lenders are likely to be given more creditors' rights than originally negotiated for when there is ambiguity in interpreting the extent of waivers and compromises reached between first- and second-lien lenders.
The traditional first-lien/second-lien structure usually has separate sets of documents for each lender in the structure. On the other hand, unitranche loans are a variation of first-lien/second-lien loans and combine senior and junior tranches into one single tranche with one set of documents. Therefore, in terms of intercreditor negotiations, the traditional first-lien/second-lien structure affords more flexibility than unitranche loans but the unitranche loans offer simpler documentation and lower transaction cost.
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