(Third Circ., filed February 21, 2023): Arguing that bankruptcy court resolution of mass tort liabilities has been a key tool for U.S. businesses since the bankruptcy code was enacted in 1978. The Panel’s novel interpretation of financial distress is not supported by precedent and warrants consideration by an en banc panel of this court. The Panel’s standard for financial distress is unworkable and divorced from the reality businesses face in the context of mass torts.