5102 - Insolvency.

     § 5102.  Insolvency.        (a)  General rule.--A debtor is insolvent if, at fair     valuations, the sum of the debtor's debts is greater than all of     the debtor's assets.        (b)  Presumption of insolvency.--A debtor who is generally     not paying the debtor's debts as they become due is presumed to     be insolvent. This presumption shall impose on the party against     whom the presumption is directed the burden of proving that the     nonexistence of insolvency is more probable than its existence.        (c)  When partnerships are insolvent.--A partnership is     insolvent under subsection (a) if, at fair valuations, the sum     of the partnership's debts is greater than the aggregate of all     of the partnership's assets and the sum of the excess of the     value of each general partner's nonpartnership assets over the     partner's nonpartnership debts.        (d)  Exclusion of certain assets.--Assets under this section     do not include property that has been transferred, concealed or     removed with intent to hinder, delay or defraud creditors or     that has been transferred in a manner making the transfer     fraudulent under this chapter.        (e)  Exclusion of certain debts.--Debts under this section do     not include an obligation to the extent it is secured by a valid     lien on property of the debtor not included as an asset.