Abstract

Courts frequently use contemporaneous information to assess a debtor's solvency as of the date a disputed transfer was made or a disputed obligation was incurred. This is the 2nd of three papers that provides a business valuation practitioner's perspective on how to use contemporaneous information to assess the debtor's solvency on the relevant date. This paper addresses the use of contemporaneous actions (excluding stock and debt prices, which were addressed in the 1st paper) that can be used to assess whether a debtor was solvent or insolvent. This paper represents the views of the author and is not the official position of Duff & Phelps LLC.