Turnaround & Restructuring

When the Capital Structure
Is the Problem

A craft brewery with strong operations, loyal customers, and a brand worth fighting for — buried under $6.51 million in debt it could no longer service. The underlying business was viable. The capital structure was not.

$6.51M
Total debt addressed
$50K
Senior lender settlement
0
Bankruptcy filings
100+
Employees retained
Overview

Our Company.
Our Process.

This is not a client engagement — it is ours. Before founding Lautertun Partners, the founding team executed this restructuring for their own company, navigating every stage of the process firsthand: lender negotiations, Article 9 mechanics, SBA workout proceedings, the operational transition, and the personal guarantee resolution process that is still ongoing. We founded Lautertun Partners to bring that experience to clients facing similar situations — because we have been on the other side of this table.

Craft breweries are capital-intensive businesses built on optimism. Equipment is expensive, facilities are expensive, and demand is notoriously difficult to forecast. The company took on significant debt to survive pandemic-era revenue shutdowns and to fund a 30,000-barrel production expansion that made sound economic sense when it was committed. By the time the facility opened, the growth assumptions had shifted.

The problems compounded over time. Floating-rate debt caused effective interest costs to nearly double as rates rose through 2022–2023. Revenue stabilized below pre-COVID projections, eliminating the coverage ratios that had made the debt serviceable at origination. Rising commodity costs — grain, packaging, utilities — squeezed operating margins at exactly the moment debt service was increasing. The fixed-cost structure of a scaled production facility created operating leverage that worked powerfully in reverse.

None of this destroyed the underlying business. The brand was strong. The customer base was loyal. The team was experienced. What the company had was a capital structure problem — and capital structure problems require fundamentally different solutions than operational ones.

Why Conventional Paths Failed
  • Lenders wouldn't refinance an overleveraged borrower — the math didn't work at any rate
  • No equity investor would inject capital behind $6.51M in senior claims with no path to preferred return
  • Chapter 11 would have destroyed distributor relationships, tap handles, and the consumer goodwill built over years
  • Chapter 7 meant liquidation of a viable business with a brand worth preserving
  • Doing nothing meant forced wind-down as lenders accelerated

The Article 9 UCC disposition offered something none of the conventional options could: a private, out-of-court process to transfer all assets to a clean entity — free of all prior claims — without a single public court filing.

The Debt Structure

$6.51 Million Across Three Categories

Obligation Principal Resolution Mechanism Outcome
Senior secured bank debt
First-position lien on brewery equipment and assets
$3,640,000 Negotiated settlement — lender's collateral recovery under forced liquidation was materially impaired; brewing equipment trades at approximately 5 cents on the dollar in the secondary market after removal and transport costs Settled: $50,000
SBA EIDL direct loan
Personal guarantee — OIC in process
$2,150,000 SBA Offer in Compromise filed; personal guarantee exposure being resolved directly with the SBA Max: $172K over 5 yrs
Trade payables — critical vendors
Suppliers essential to continued operations
$89,000 Paid in full on a structured payment plan funded from operating revenue — maintaining relationships essential to the business Paid in full
Trade payables — remaining AP
General unsecured creditors
$632,000 Extinguished by operation of the Article 9 disposition; proper UCC notice provided to all subordinate creditors Extinguished: $0
Total $6,511,000 See below
On the SBA Offer in Compromise

The SBA's OIC process governs resolution of both direct SBA loans (EIDL) and personal guarantees on SBA 7(a)-backed obligations. Aggregate personal guarantee exposure from both SBA obligations — originally $5.79 million — has been capped at a maximum of $460,000 payable over five years through the OIC process. Active negotiation targeting further reduction is ongoing. The OIC process works directly with the SBA and typically takes 12–24 months to reach final resolution. This is not a fast process, but it is a defined one — with a known ceiling and a clear path to finality.

The Strategy

Article 9: A Private Alternative to Bankruptcy

Article 9 of the UCC governs secured creditor remedies. When a senior secured lender agrees to sell — rather than foreclose on — collateral, that disposition can transfer all business assets to a new acquiring entity free and clear of all subordinate claims. The result is a legal, structured, entirely private alternative to Chapter 11 that leaves no public record and preserves every relationship the business has built.

01
Lender Negotiation
Sept – Nov 2024

Negotiating a $50,000 Settlement on $3.64M in Senior Debt

The senior lender held a first-position lien on brewery equipment — but the secondary market for brewing equipment had collapsed. Most assets now trade at approximately 5% of original purchase price, and that assumes a buyer exists. After accounting for rigging, removal, transport, and legal disposition costs, a forced liquidation would have yielded a net recovery materially below the $50,000 cash settlement we offered.

The negotiation required a thorough collateral analysis — demonstrating to the lender, with specificity, that their position was weaker than they understood. Lenders default to aggressive postures; the job is to change the calculus. The $50,000 settlement represented the lender's optimal recovery. That argument won.

02
Entity Formation
Nov – Dec 2024

Establishing the Acquisition Vehicle

A new entity was formed to serve as the acquirer of all business assets through the Article 9 process. The acquiring entity purchases assets free and clear of all prior liens, claims, and encumbrances — which is the mechanism by which the trade payables and subordinate obligations are extinguished. The structure required coordination between the acquiring entity, the senior lender, and legal counsel to ensure proper UCC notice to all subordinate creditors.

03
Article 9 Disposition
Dec 2024

Executing the Transfer — Zero Operational Disruption

The Article 9 disposition was executed with proper UCC notice to all subordinate creditors, legally extinguishing $632,000 in general unsecured trade payables. All business assets — equipment, intellectual property, licenses, inventory, accounts — transferred to the new entity. Operations continued on day one under the same management team, the same locations, and the same brand. Customers, employees, and distributors saw no disruption.

Unlike Chapter 11, which requires public court filings visible to any competitor, distributor, or consumer who searches the bankruptcy dockets, the Article 9 disposition generated no public record of any kind.

04
SBA Workout
Q1 2025 – Ongoing

Offer in Compromise — Resolving the Personal Guarantees

SBA-backed obligations — both the EIDL direct loan and personal guarantees on SBA 7(a)-backed debt — cannot be discharged through Article 9. They follow the individuals, not the entity. The SBA's Offer in Compromise process is the correct tool: a structured negotiation with the government directly, working toward a settled lump-sum or installment payment that permanently resolves personal liability.

OIC filings were prepared and submitted for both obligations. The SBA's most recent counter-proposal establishes an aggregate maximum of $460,000 payable over five years — a 92% reduction from the $5.79 million in original SBA-related exposure. Negotiations toward a lower final figure are ongoing. The process typically resolves over 12–24 months from filing.

The Result

Business Preserved. Brand Intact. Debt Addressed.

$6.51M
Total obligations addressed
$50K
Senior lender settlement
98.6% haircut on $3.64M
$632K
AP extinguished
via Article 9 disposition
$460K
Max SBA exposure
over 5 years; negotiating lower
0
Bankruptcy filings
100+
Employees retained
day-one continuity
Before
  • $3.64M senior secured debt, accelerating
  • $2.15M SBA EIDL with outstanding personal guarantee
  • $721K in trade payables, creditor pressure mounting
  • Personal guarantee exposure across SBA obligations
  • Operations at risk of forced wind-down
  • No viable path through refinancing or equity
After
  • Senior debt settled for $50,000 — obligation extinguished
  • Critical vendors paid in full from operating revenue
  • $632K in remaining AP legally extinguished via Article 9
  • SBA exposure capped at $460K max over 5 years, negotiating lower
  • Clean balance sheet; business operating under new entity
  • Zero public court record — brand, distributors, customers unaffected

Why This Matters for Your Business

The Article 9 process works when three conditions are present: a senior secured lender whose collateral position is weaker than they believe, a viable underlying business worth preserving, and advisors who understand both the UCC mechanics and the lender negotiation dynamics well enough to execute.

The window for this kind of resolution is narrow. Once a lender accelerates and pursues default remedies aggressively — or once the SBA charges off a loan and refers it to its Office of Credit Risk Management — the available options narrow significantly and the cost of resolution rises. The earlier this process begins, the better the outcome.

We know this because we have been through every stage of it. Not as advisors. As principals.

Confidential · No Obligation

Is your debt structure the problem?

If your operations are sound but your balance sheet is not, there may be more options than you think — and more time pressure than you realize. A free, confidential conversation costs nothing and often changes the trajectory of a situation significantly.