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https://natlawreview.com/article/federal-court-grants-summary-judgment-esop-releveraging-case-rejecting-novel
Court Upholds ESOP Releveraging as Business Judgment Under ERISA
An Arkansas court rejected fiduciary‑breach claims over an ESOP releveraging, holding the strategy was a corporate decision and the trustee’s robust,...
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https://en.wikipedia.org/wiki/Business_judgment_rule
Business judgment rule - Wikipedia
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https://law.ch/lawnews/2025/09/verantwortlichkeit-business-judgment-rule-bildung-von-rueckstellungen/
LAWNEWS - Verantwortlichkeit: Business Judgment Rule + Bildung von Rückstellungen - LAW.CH®
Besteht begründete Besorgnis einer Überschuldung, muss der Verwaltungsrat gemäss aOR 725 II eine Zwischenbilanz erstellen...
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