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Expert Analysis

8 Tariff Refund Questions For Restructuring Professionals

By Jonny Frank, Andrew Popescu and Laura Greenman ( March 27, 2026, 5:21 PM EDT) -- The U.S. Supreme Court's invalidation of tariffs imposed under the International Emergency Economic Powers Act triggered a nationwide effort to recover previously paid duties. For restructuring and turnaround professionals, however, the implications of the court's Feb. 20 decision in Learning Resources Inc. v. Trump extend far beyond cash recovery. Tariff refund claims raise questions about ownership, estate assets, liquidity modeling, compliance risk and creditor negotiations....

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