§ 271. Insolvency. (a) A debtor is insolvent if, at a fair valuation,
the sum of the debtor's debts is greater than the sum of the debtor's
assets.

(b) A debtor that is generally not paying the debtor's debts as they
become due other than as a result of a bona fide dispute is presumed to
be insolvent. The presumption imposes on the party against which the
presumption is directed the burden of proving that the nonexistence of
insolvency is more probable than its existence.

(c) 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 voidable under this article.

(d) 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.