Viva Hammer was featured for her comments about applicable high-yield debt obligation (AHYDO) rules, and whether to extend the temporary relief from the AHYDO rules granted in Rev. Proc. 2008-51, during the banking committee lunch at the American Bar Association Section of Taxation fall meeting held in Chicago on September 25, 2009. Hammer has argued for restoration of section 1275(a)(4), which prevented debt cancellation income in reorganization exchanges of debt instruments.